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~isPartOf:"Financial accountability & management : in governments, public services and charities"
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Accruals and deferrals
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Schriftenreihe internationale Rechnungslegung
Financial accountability & management : in governments, public services and charities
The accounting review : a publication of the American Accounting Association
Journal of accounting & economics
22
Review of quantitative finance and accounting
20
Review of accounting studies
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Journal of business finance & accounting : JBFA
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European accounting review
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The journal of applied business research
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International review of financial analysis
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Journal of public budgeting, accounting & financial management
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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Discussion papers in economics, finance and international competitiveness
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International journal of accounting, auditing and performance evaluation : IJAAPE
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International journal of economics and financial issues : IJEFI
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Cogent business & management
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Journal of contemporary accounting & economics
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Journal of international accounting auditing & taxation
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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
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Journal of accounting and public policy
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Journal of banking & finance
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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
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Advances in quantitative analysis of finance and accounting : a research annual
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Asian review of accounting
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Australian accounting review
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Bilanz-, Prüfungs- und Steuerwesen
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1
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
2
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
3
Construct validity in accruals quality research
Nezlobin, Alexander A.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 377-398
Persistent link: https://www.econbiz.de/10013419028
Saved in:
4
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
5
Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.
;
Wu, Joanna Shuang
;
Zimmerman, Jerold L.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
Saved in:
6
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
Saved in:
7
The influence of management accounting departments within German municipal administrations
Hirsch, Bernhard
;
Nitzl, Christian
;
Schauß, Joachim
- In:
Financial accountability & management : in governments, …
31
(
2015
)
2
,
pp. 192-218
Persistent link: https://www.econbiz.de/10011308942
Saved in:
8
Beyond self-evident : recognising the problematic political context of accrual accounting adoption in South Korea
Ahn, Paul D.
;
Jacobs, Kerry
;
Lim, Dong-wan
;
Moon, Kwangmin
- In:
Financial accountability & management : in governments, …
30
(
2014
)
1
,
pp. 25-48
Persistent link: https://www.econbiz.de/10010247540
Saved in:
9
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:
10
Public sector accounting reform at local government level in Indonesia
McLeod, Ross H.
;
Harun, Harun
- In:
Financial accountability & management : in governments, …
30
(
2014
)
2
,
pp. 238-258
Persistent link: https://www.econbiz.de/10010373869
Saved in:
11
Role of internal audit in Australian local government governance : a step in the right direction
Pilcher, Robyn
- In:
Financial accountability & management : in governments, …
30
(
2014
)
2
,
pp. 206-237
Persistent link: https://www.econbiz.de/10010373870
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12
Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
Linck, James S.
;
Netter, Jeffry M.
;
Shu, Tao
- In:
The accounting review : a publication of the American …
88
(
2013
)
6
,
pp. 2117-2143
Persistent link: https://www.econbiz.de/10010231043
Saved in:
13
Managerial ability and earnings quality
Demerjian, Peter R.
;
Lev, Baruch
;
Lewis, Melissa F.
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 463-498
Persistent link: https://www.econbiz.de/10009732835
Saved in:
14
Accounting reform in the government of Canada : exploratory evidence on accrual accounting adoption and impact
Pollanen, Raili
;
Loiselle-Lapointe, Kristin
- In:
Financial accountability & management : in governments, …
28
(
2012
)
4
,
pp. 359-377
Persistent link: https://www.econbiz.de/10009673591
Saved in:
15
A taxonomy of the perceived benefits of accrual accounting and budgeting : evidence from German states
Jagalla, Tobias
;
Becker, Sebastian D.
;
Weber, Jürgen
- In:
Financial accountability & management : in governments, …
27
(
2011
)
2
,
pp. 134-165
Persistent link: https://www.econbiz.de/10009154859
Saved in:
16
The diversity of accrual policies in local government financial reporting : an examination of infrastructure, art and heritage assets in Germany, Italy and the UK
Adam, Berit
;
Mussari, Riccardo
;
Jones, Rowan H.
- In:
Financial accountability & management : in governments, …
27
(
2011
)
2
,
pp. 107-133
Persistent link: https://www.econbiz.de/10009154863
Saved in:
17
Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint
Baber, William R.
;
Kang, Sok-hyon
;
Li, Ying
- In:
The accounting review : a publication of the American …
86
(
2011
)
4
,
pp. 1189-1212
Persistent link: https://www.econbiz.de/10009297059
Saved in:
18
Intangible returns, accruals, and return reversal : a multiperiod examination of the accrual anomaly
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
85
(
2010
)
4
,
pp. 1347-1374
Persistent link: https://www.econbiz.de/10008652261
Saved in:
19
Using ideas to advance professions: public sector accrual accounting
Christensen, Mark
;
Parker, Lee
- In:
Financial accountability & management : in governments, …
26
(
2010
)
3
,
pp. 246-266
Persistent link: https://www.econbiz.de/10008654442
Saved in:
20
Local governments, unexpected depreciation and financial performance adjustment
Pilcher, Robyn
;
Zahn, Mitchell van der
- In:
Financial accountability & management : in governments, …
26
(
2010
)
3
,
pp. 299-324
Persistent link: https://www.econbiz.de/10008655900
Saved in:
21
Mind your accruals: perceived usefulness of financial information in the Australian public sector under different accounting systems
Kober, Ralph
;
Lee, Janet
;
Ng, Juliana
- In:
Financial accountability & management : in governments, …
26
(
2010
)
3
,
pp. 267-298
Persistent link: https://www.econbiz.de/10008655901
Saved in:
22
Special issue on current NPM research: digging deeper and looking further
Bogt, Henk J. ter
(
contributor
)
-
2010
Persistent link: https://www.econbiz.de/10008655902
Saved in:
23
Accruals quality, stock returns, and macroeconomic conditions
Kim, Dongcheol
;
Qi, Yaxuan
- In:
The accounting review : a publication of the American …
85
(
2010
)
3
,
pp. 937-978
Persistent link: https://www.econbiz.de/10003988324
Saved in:
24
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:
25
Devolution, accruals accounting and asset management in NHS Wales
Mellett, Howard
;
Marriott, Neil
;
Macniven, Louise
- In:
Financial accountability & management : in governments, …
25
(
2009
)
4
,
pp. 435-450
Persistent link: https://www.econbiz.de/10003914645
Saved in:
26
Creative accrual accounting in the public sector : "milking" water utilities to balance municipal budgets and accounts
Vinnari, Elja M.
;
Näsi, Salme
- In:
Financial accountability & management : in governments, …
24
(
2008
)
2
,
pp. 97-116
Persistent link: https://www.econbiz.de/10003721432
Saved in:
27
Aggrual accounting reforms: only for businesslike (parts of) governments
Christiaens, Johan
;
Rommel, Jan
- In:
Financial accountability & management : in governments, …
24
(
2008
)
1
,
pp. 59-75
Persistent link: https://www.econbiz.de/10003675850
Saved in:
28
Identifying the moderator factors of financial performance in Greek municipalities
Cohen, Sandra
- In:
Financial accountability & management : in governments, …
24
(
2008
)
3
,
pp. 265-294
Persistent link: https://www.econbiz.de/10003761092
Saved in:
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