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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"Advances in quantitative analysis of finance and accounting : a research annual"
~isPartOf:"Advances in accounting : a research annual"
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Accruals and deferrals
16
Rechnungsabgrenzung
16
Accounting policy
14
Bilanzpolitik
14
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10
Rückstellung
10
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Schriftenreihe internationale Rechnungslegung
Advances in quantitative analysis of finance and accounting : a research annual
Advances in accounting : a research annual
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
17
Financial accountability & management : in governments, public services and charities
15
Journal of business finance & accounting : JBFA
14
The accounting review : a publication of the American Accounting Association
11
Abacus : a journal of accounting, finance and business studies
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
European accounting review
9
The journal of applied business research
9
International review of financial analysis
8
Journal of public budgeting, accounting & financial management
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Accounting horizons : a quarterly publication of the American Accounting Association
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Discussion papers in economics, finance and international competitiveness
6
International journal of accounting, auditing and performance evaluation : IJAAPE
6
International journal of economics and financial issues : IJEFI
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Cogent business & management
5
Journal of contemporary accounting & economics
5
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Applied economics
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Australasian accounting business and finance journal : AABF
4
Journal of accounting and public policy
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Journal of accounting in emerging economies : JAEE
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Journal of banking & finance
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Journal of financial reporting & accounting : JFRA
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Management science : journal of the Institute for Operations Research and the Management Sciences
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Managerial auditing journal
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The British accounting review : the journal of the British Accounting Association
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Accounting, Economics, and Law : AEL ; a convivium
3
African journal of accounting, auditing and finance : AJAAF
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Asian review of accounting
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Australian accounting review
3
Bilanz-, Prüfungs- und Steuerwesen
3
China journal of accounting research : CJAR
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ECONIS (ZBW)
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1
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
2
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
Saved in:
3
Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony
;
Gong, James Jianxin
- In:
Advances in accounting : a research annual
45
(
2019
)
100415
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
Saved in:
4
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Saved in:
5
Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu
;
Schneible, Richard Arthur <Jr.>
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
Saved in:
6
Internal control weaknesses and evidence of real activities manipulation
Lenard, Mary Jane
;
Petruska, Karin A.
;
Alam, Pervaiz
; …
- In:
Advances in accounting : a research annual
33
(
2016
),
pp. 47-58
Persistent link: https://www.econbiz.de/10011531209
Saved in:
7
Analyst cash flow forecasts and pricing of accruals
Shi, Linna
;
Zhang, Huai
;
Guo, Jun
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 95-105
Persistent link: https://www.econbiz.de/10010378724
Saved in:
8
Determinants and consequences of real and accrual-based earnings management : three empirical studies
Spring, Daniel
-
2014
Persistent link: https://www.econbiz.de/10010255596
Saved in:
9
Does incorporating non-linearity into discretionary accrual models improve their performance?
Wan, Huishan
- In:
Advances in accounting : a research annual
29
(
2013
)
1
,
pp. 85-96
Persistent link: https://www.econbiz.de/10009768978
Saved in:
10
Rate regulation of US electric utilities : does it deter earnings management?
Hughes, K. E.
;
Johnston, Joseph A.
;
Omonuk, Joseph B.
; …
- In:
Advances in accounting : a research annual
28
(
2012
)
1
,
pp. 49-63
Persistent link: https://www.econbiz.de/10009570871
Saved in:
11
Managing specific accruals vs structuring transactions : evidence from banking industry
Cheng, Xiaoyan
- In:
Advances in accounting : a research annual
28
(
2012
)
1
,
pp. 22-37
Persistent link: https://www.econbiz.de/10009570899
Saved in:
12
Earnings management and accrual anomaly across market states and business cycles
Ze-To, Samuel Yau Man
- In:
Advances in accounting : a research annual
28
(
2012
)
2
,
pp. 344-352
Persistent link: https://www.econbiz.de/10009715406
Saved in:
13
Abgrenzung des bilanziellen Eigenkapitals : Darstellung und Würdigung unterschiedlicher Konzepte unter besonderer Berücksichtigung der Vorschriften des HGB, der IFRS sowie der US-G...
Meurer, Holger
-
2010
Persistent link: https://www.econbiz.de/10013441270
Saved in:
14
An analysis of the difficulty in correctly identifying discretionary accruals
Yaekura, Takashi
;
Ziebart, David A.
- In:
Advances in quantitative analysis of finance and …
1
(
2004
),
pp. 1-28
Persistent link: https://www.econbiz.de/10002225815
Saved in:
15
The determinants of current and long-term components of CEO compensation
Sen, Kaustav
- In:
Advances in quantitative analysis of finance and …
10
(
2002
),
pp. 1-22
Persistent link: https://www.econbiz.de/10001753315
Saved in:
16
Discretionary accruals and income smoothing
Callaghan, Sandra Renfro
;
Lim, Steve ChongKol
- In:
Advances in quantitative analysis of finance and …
9
(
2001
),
pp. 111-125
Persistent link: https://www.econbiz.de/10001880162
Saved in:
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