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isPartOf:"Schriftenreihe internationale Rechnungslegung"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~isPartOf:"Review of quantitative finance and accounting"
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Accruals and deferrals
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Schriftenreihe internationale Rechnungslegung
The accounting review : a publication of the American Accounting Association
Review of quantitative finance and accounting
Journal of accounting & economics
22
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
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
Journal of international accounting auditing & taxation
5
OECD journal on budgeting
5
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
4
Applied economics
4
Australasian accounting business and finance journal : AABF
4
Journal of accounting and public policy
4
Journal of accounting in emerging economies : JAEE
4
Journal of banking & finance
4
Journal of financial reporting & accounting : JFRA
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Managerial auditing journal
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
3
African journal of accounting, auditing and finance : AJAAF
3
Asian review of accounting
3
Australian accounting review
3
Bilanz-, Prüfungs- und Steuerwesen
3
China journal of accounting research : CJAR
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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 role of earnings management via real activities and accrual management in PIPEs
Gunny, Katherine
;
Pollard, Troy
- In:
Review of quantitative finance and accounting
61
(
2023
)
2
,
pp. 481-500
Persistent link: https://www.econbiz.de/10014342040
Saved in:
3
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:
4
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:
5
Geographic location of audit committee chairs and accruals quality : evidence from China
Cheng, C. S. Agnes
;
Huang, Yuan
;
Sun, Di
;
Yu, Yumiao
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1215-1246
Persistent link: https://www.econbiz.de/10012660682
Saved in:
6
Accrual mispricing, value-at-risk, and expected stock returns
Simlai, Prodosh
- In:
Review of quantitative finance and accounting
57
(
2021
)
4
,
pp. 1487-1517
Persistent link: https://www.econbiz.de/10012660722
Saved in:
7
The effect of local political corruption on earnings quality
Xu, Hongkang
;
Dao, Mai
;
Wu, Jia
- In:
Review of quantitative finance and accounting
53
(
2019
)
2
,
pp. 551-574
Persistent link: https://www.econbiz.de/10012225947
Saved in:
8
The influence of CEO and CFO power on accruals and real earnings management
Baker, Terry A.
;
Lopez, Thomas J.
;
Reitenga, Austin L.
; …
- In:
Review of quantitative finance and accounting
52
(
2019
)
1
,
pp. 325-345
Persistent link: https://www.econbiz.de/10012171535
Saved in:
9
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:
10
The return premiums to accruals quality
Bandyopadhyay, Sati P.
;
Huang, Alan Guoming
;
Sun, Kevin …
- In:
Review of quantitative finance and accounting
48
(
2017
)
1
,
pp. 83-115
Persistent link: https://www.econbiz.de/10011796597
Saved in:
11
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:
12
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:
13
Firm growth and the pricing of discretionary accruals
Robin, Ashok J.
;
Wu, Qiang
- In:
Review of quantitative finance and accounting
45
(
2015
)
3
,
pp. 561-590
Persistent link: https://www.econbiz.de/10011532003
Saved in:
14
Earnings quality, internal control weaknesses and industry-specialist audits
Jaggi, Bikki
;
Mitra, Santanu
;
Hossain, Mahmud
- In:
Review of quantitative finance and accounting
45
(
2015
)
1
,
pp. 1-32
Persistent link: https://www.econbiz.de/10011333141
Saved in:
15
Effect of information disclosure and transparency ranking system on mispricing of accruals of Taiwanese firms
Lee, Hsien-Li
;
Lee, Hua
- In:
Review of quantitative finance and accounting
44
(
2015
)
3
,
pp. 445-471
Persistent link: https://www.econbiz.de/10011327605
Saved in:
16
Dissecting and connecting the growth and accounting distortion components of accruals
Li, Donglin
- In:
Review of quantitative finance and accounting
42
(
2014
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10010345148
Saved in:
17
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:
18
Earnings management and corporate spinoffs
Lin, Ying Chou
;
Yung, Kenneth K.
- In:
Review of quantitative finance and accounting
43
(
2014
)
2
,
pp. 275-300
Persistent link: https://www.econbiz.de/10010490410
Saved in:
19
The role of industry classification in estimating discretionary accruals
Hrazdil, Karel
;
Scott, Thomas
- In:
Review of quantitative finance and accounting
40
(
2013
)
1
,
pp. 15-39
Persistent link: https://www.econbiz.de/10009699505
Saved in:
20
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:
21
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:
22
Behavioral theories and the pricing of IPOs' discretionary current accruals
Li, Xu
- In:
Review of quantitative finance and accounting
37
(
2011
)
1
,
pp. 87-104
Persistent link: https://www.econbiz.de/10009270646
Saved in:
23
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:
24
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:
25
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:
26
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:
27
The joint determination of audit fees, non-audit fees, and abnormal accruals
Antle, Ricky L.
;
Gordon, Elizabeth
;
Narayanamoorthy, …
- In:
Review of quantitative finance and accounting
27
(
2006
)
3
,
pp. 235-266
Persistent link: https://www.econbiz.de/10003374244
Saved in:
28
What determines the variability of accounting accruals?
Gu, Zhaoyang
;
Lee, Chi-wen Jevons
;
Rosett, Joshua G.
- In:
Review of quantitative finance and accounting
24
(
2005
)
3
,
pp. 313-334
Persistent link: https://www.econbiz.de/10002851978
Saved in:
29
Expected accrual models : the impact of operating cash flows and reversals of accruals
Pae, Jinhan
- In:
Review of quantitative finance and accounting
24
(
2005
)
1
,
pp. 5-22
Persistent link: https://www.econbiz.de/10002627097
Saved in:
30
The relationship between bank risk and earnings management : evidence from Japan
Yasuda, Yukihiro
;
Okuda, Shin'ya
;
Konishi, Masaru
- In:
Review of quantitative finance and accounting
22
(
2004
)
3
,
pp. 233-248
Persistent link: https://www.econbiz.de/10002108760
Saved in:
31
The accrual effect on future earnings
Chan, Konan
;
Jegadeesh, Narasimhan
;
Sougiannis, Theodore
- In:
Review of quantitative finance and accounting
22
(
2004
)
2
,
pp. 97-121
Persistent link: https://www.econbiz.de/10002006155
Saved in:
32
The adjustment process of accruals research
Nwaeze, Emeka T.
- In:
Review of quantitative finance and accounting
17
(
2001
)
2
,
pp. 187-211
Persistent link: https://www.econbiz.de/10001748153
Saved in:
33
Accrual usage to manage earnings toward financial analysts' forecasts
Bannister, James W.
;
Newman, Harry A.
- In:
Review of quantitative finance and accounting
7
(
1996
)
3
,
pp. 259-278
Persistent link: https://www.econbiz.de/10001467574
Saved in:
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