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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"Managerial auditing journal"
~isPartOf:"Journal of international accounting auditing & taxation"
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Search: subject_exact:"Periodenabgrenzung"
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Accruals and deferrals
11
Rechnungsabgrenzung
11
Accounting policy
7
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7
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5
Rückstellung
5
Accruals quality
4
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Schriftenreihe internationale Rechnungslegung
Managerial auditing journal
Journal of international accounting auditing & taxation
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
Advances in accounting : a research annual
11
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
6
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
6
Cogent business & management
5
Journal of contemporary accounting & economics
5
OECD journal on budgeting
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Applied economics
4
Australasian accounting business and finance journal : AABF
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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
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
The British accounting review : the journal of the British Accounting Association
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Accounting, Economics, and Law : AEL ; a convivium
3
Advances in quantitative analysis of finance and accounting : a research annual
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African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
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Australian accounting review
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Bilanz-, Prüfungs- und Steuerwesen
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China journal of accounting research : CJAR
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ECONIS (ZBW)
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1
Signing networks of audit partners and accruals quality : evidence from Taiwan
Shiue, Min-Jeng
;
Chiu, Peng-Chia
;
Kuo, Li-Chun
;
Yeh, …
- In:
Managerial auditing journal
37
(
2022
)
4
,
pp. 464-485
Persistent link: https://www.econbiz.de/10013407235
Saved in:
2
Effects of institutional factors on the accruals anomaly in Latin America
Moreira, Jeíce Catrine Cordeiro
;
Lima, Gerlando A. S. …
- In:
Journal of international accounting auditing & taxation
36
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012117797
Saved in:
3
Does good corporate governance enhance accruals quality during financial crises?
Aldamen, Husam
;
Duncan, Keith
- In:
Managerial auditing journal
31
(
2016
)
4/5
,
pp. 434-357
Persistent link: https://www.econbiz.de/10011569132
Saved in:
4
Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal
;
Tang, Qingliang
;
Lin, Zhiwei
- In:
Journal of international accounting auditing & taxation
25
(
2015
),
pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
Saved in:
5
Did Japanese-SOX have an impact on earnings management and earnings quality?
Nakashima, Masumi
;
Ziebart, David A.
- In:
Managerial auditing journal
30
(
2015
)
4/5
,
pp. 482-510
Persistent link: https://www.econbiz.de/10011343410
Saved in:
6
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:
7
The agency problem and the moderating role of culturally based management style on Chinese managers' discretionary accruals
Beaudoin, Cathy A.
;
Dang, Li
;
Fang, Qiaoling
;
Tsakumis, …
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
2
,
pp. 145-155
Persistent link: https://www.econbiz.de/10009634184
Saved in:
8
Audit quality and accrual persistence : evidence from the pre- and post-Sarbanes-Oxley periods
Chambers, Dennis
;
Payne, Jeff
- In:
Managerial auditing journal
26
(
2011
)
5
,
pp. 437-456
Persistent link: https://www.econbiz.de/10009236304
Saved in:
9
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:
10
Executive compensation and earnings management : empirical evidence from Japan
Shuto, Akinobu
- In:
Journal of international accounting auditing & taxation
16
(
2007
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10003460511
Saved in:
11
Impact of family dominance on monitoring of earnings management by audit committees : evidence from Hong Kong
Jaggi, Bikki
;
Leung, Sidney
- In:
Journal of international accounting auditing & taxation
16
(
2007
)
1
,
pp. 27-50
Persistent link: https://www.econbiz.de/10003460515
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