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subject:"Rechnungswesen"
~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~subject:"Rückstellung"
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Rechnungswesen
Rückstellung
Accounting policy
25
Bilanzpolitik
25
Earnings management
9
Gewinn
7
Profit
7
Accrual
6
Discretionary accruals
6
Accounting
5
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Rechnungsabgrenzung
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Barker, Richard
1
Billings, Mark
1
Bátiz-Lazo, Bernardo
1
Christodoulou, Demetris
1
Ewert, Peter
1
Jackson, Andrew B.
1
Jones, Stewart
1
Konstantinidi, Theodosia
1
Kraft, Arthur
1
Lindahl, Frederick W.
1
Ma, Le
1
McGeachin, Anne
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McNichols, Maureen
1
Patatoukas, Panos N.
1
Pope, Peter F.
1
Schadéwitz, Hannu J.
1
Stubben, Stephen R.
1
Vasnev, Andrey
1
Wagenhofer, Alfred
1
Wang, Hong
1
Wu, Liansheng
1
Zha Giedt, Jenny
1
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Abacus : a journal of accounting, finance and business studies
The accounting review : a publication of the American Accounting Association
29
Journal of business finance & accounting : JBFA
22
Review of accounting studies
22
Review of quantitative finance and accounting
22
Journal of accounting & economics
20
Advances in accounting : a research annual
19
Cogent business & management
16
The journal of applied business research
15
Journal of accounting research
13
International journal of accounting, auditing and performance evaluation : IJAAPE
12
International review of financial analysis
12
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
11
Auditing : a journal of practice & theory
11
European accounting review
11
Journal of accounting & management information systems : JAMIS
11
Journal of applied accounting research
11
Journal of financial reporting & accounting : JFRA
11
Journal of international accounting auditing & taxation
11
The journal of corporate accounting & finance
11
Finance research letters
10
International journal of accounting and information management
10
Journal of accounting and public policy
10
Journal of contemporary accounting & economics
10
Managerial auditing journal
10
Accounting horizons : a quarterly publication of the American Accounting Association
9
Asian review of accounting
9
Investment management and financial innovations
9
Journal of international accounting research
9
The international journal of accounting : TIJA
9
Corporate ownership & control : international scientific journal
8
International journal of economics and financial issues : IJEFI
8
International review of economics & finance : IREF
8
Journal of business ethics : JOBE
8
Review of accounting & finance
8
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Cogent economics & finance
7
International journal of disclosure and governance
7
International journal of economic perspectives : IJEP
7
International journal of financial research
7
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ECONIS (ZBW)
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1
Editorial: special issue on earnings management
Jones, Stewart
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 133-135
Persistent link: https://www.econbiz.de/10011965513
Saved in:
2
Modelling receivables and deferred revenues to detect revenue management
Zha Giedt, Jenny
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 181-209
Persistent link: https://www.econbiz.de/10011965514
Saved in:
3
Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris
;
Ma, Le
;
Vasnev, Andrey
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
Saved in:
4
Research design issues in studies using discretionary accruals
McNichols, Maureen
;
Stubben, Stephen R.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 227-246
Persistent link: https://www.econbiz.de/10011965523
Saved in:
5
Discretionary accruals : earnings management ... or not?
Jackson, Andrew B.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 136-153
Persistent link: https://www.econbiz.de/10011965531
Saved in:
6
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
7
Asymmetrically timely loss recognition and the accrual anomaly : discussion of Konstantinidi et al.
Patatoukas, Panos N.
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
1
,
pp. 166-175
Persistent link: https://www.econbiz.de/10011581802
Saved in:
8
Economic relations among earnings quality measures
Ewert, Peter
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
3
,
pp. 311-355
Persistent link: https://www.econbiz.de/10011508196
Saved in:
9
An analysis of concepts and evidence on the question of whether IFRS should be conservative
Barker, Richard
;
McGeachin, Anne
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
2
,
pp. 169-207
Persistent link: https://www.econbiz.de/10011296080
Saved in:
10
Are legal families related to financial reporting quality?
Lindahl, Frederick W.
;
Schadéwitz, Hannu J.
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
2
,
pp. 242-267
Persistent link: https://www.econbiz.de/10009769199
Saved in:
11
Accounting regulation and management discretion : a case note
Bátiz-Lazo, Bernardo
;
Billings, Mark
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
3
,
pp. 414-437
Persistent link: https://www.econbiz.de/10009630274
Saved in:
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