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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Accruals and deferrals
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Schriftenreihe internationale Rechnungslegung
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
17
Financial accountability & management : in governments, public services and charities
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Journal of business finance & accounting : JBFA
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Advances in accounting : a research annual
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Abacus : a journal of accounting, finance and business studies
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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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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International journal of accounting, auditing and performance evaluation : IJAAPE
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OECD journal on budgeting
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Australasian accounting business and finance journal : AABF
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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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ECONIS (ZBW)
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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
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:
8
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:
9
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:
10
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:
11
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:
12
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:
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
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