//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
subject:"Gewinn"
~accessRights:"restricted"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Rechnungsabgrenzung"
Narrow search
Delete all filters
| 2 applied filters
Year of publication
From:
To:
Subject
All
Gewinn
Accruals and deferrals
201
Rechnungsabgrenzung
201
Rückstellung
151
Accrual
150
Accounting policy
122
Bilanzpolitik
122
Profit
54
Public accounting
34
Öffentliches Rechnungswesen
34
Earnings management
28
Accruals
24
Börsenkurs
22
Capital income
22
Kapitaleinkommen
22
Share price
22
Discretionary accruals
21
Corporate Governance
19
Corporate governance
19
Rechnungswesen
19
Accounting
18
Accrual accounting
18
Cash Flow
18
Cash flow
18
Public sector
18
Öffentlicher Sektor
18
Financial audit
17
Wirtschaftsprüfung
17
Dienstleistungsqualität
16
Service quality
16
earnings management
14
Gewinnermittlung
13
Neues Steuerungsmodell
13
New public management
13
Profit determination
13
accruals
13
accrual accounting
12
Financial statement
11
Jahresabschluss
11
Earnings quality
10
more ...
less ...
Online availability
All
Undetermined
Free
30
Type of publication
All
Article
53
Book / Working Paper
1
Type of publication (narrower categories)
All
Article in journal
53
Aufsatz in Zeitschrift
53
Arbeitspapier
1
Graue Literatur
1
Non-commercial literature
1
Working Paper
1
Language
All
English
54
Author
All
Ali, Asgar
2
Bansal, Manish
2
Lewellen, Jonathan
2
Resutek, Robert J.
2
Abdallah, Sara Ahmed
1
Ahmed Hussein Al-Rassas
1
Al-Enzy, Nasser S. Kh.
1
Al-Hamadeen, Radhi
1
Al-Jabri, Qadri Mohd.
1
Almand, Andrew
1
Alsharairi, Malek
1
Amir, Eli
1
Aronmwan, Edosa Joshua
1
Arugaslan, Onur
1
Aryannejad, Nasim
1
Bahrami, Mostafa
1
Baker, Terry A.
1
Barokah, Zuni
1
Barua, Abhijit
1
Black, Dirk E.
1
Cantrell, Brett
1
Chan, Konan
1
Chan, Louis K. C.
1
Chang, Che-Chia
1
Chatterjee, Chanchal
1
Chen, Yan
1
Christensen, Theodore E.
1
Christodoulou, Demetris
1
Chui, Chin Man
1
Clikeman, Paul M.
1
Coulton, Jeffrey J.
1
Dao, Mai
1
Darjezi, Javad Izadi Zadeh
1
DeMello, James
1
Dickinson, Victoria
1
Dixon, Robert
1
Ekawati, Erni
1
Ghaemi, Mohammadhossein
1
Giannopulos, Geōrgios A.
1
Godigbe, Bright Gershion
1
more ...
less ...
Published in...
All
Journal of accounting & economics
4
Advances in accounting : a research annual
3
International journal of economic perspectives : IJEP
3
Abacus : a journal of accounting, finance and business studies
2
International review of financial analysis
2
Journal of business finance & accounting : JBFA
2
Journal of financial reporting & accounting : JFRA
2
Review of quantitative finance and accounting
2
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
African journal of accounting, auditing and finance : AJAAF
1
Afro-Asian Journal of Finance and Accounting : AAJFA
1
Applied economics
1
Asian review of accounting
1
Australasian accounting business and finance journal : AABF
1
Corporate governance : the international journal for effective board performance
1
Finance research letters
1
Indian journal of corporate governance
1
International journal of accounting and information management
1
International journal of corporate finance and accounting : IJCFA ; an international publication of the Information Resources Management Association
1
International journal of economic policy in emerging economies : IJEPEE
1
International journal of finance & economics : IJFE
1
International journal of law and management : IJLMA
1
International journal of managerial and financial accounting : IJMFA
1
International journal of managerial finance : IJMF
1
Inventi impact: international trade
1
Investment management and financial innovations
1
Journal of accounting in emerging economies : JAEE
1
Journal of applied accounting research
1
Journal of business case studies
1
Journal of contemporary accounting & economics
1
Journal of management accounting research : JMAR
1
Journal of multinational financial management
1
Management science : journal of the Institute for Operations Research and the Management Sciences
1
Managerial finance
1
Pacific-Basin finance journal
1
Research in international business and finance
1
Review of accounting studies
1
South Asian journal of business studies
1
The accounting review : a publication of the American Accounting Association
1
The journal of asset management : a major new, international quarterly journal for the financial community
1
more ...
less ...
Source
All
ECONIS (ZBW)
54
Showing
1
-
50
of
54
Sort
Relevance
Date (newest first)
Date (oldest first)
1
Investigating accrual and real earnings management of financially troubled Indian firms
Tiwari, Sweta
;
Chatterjee, Chanchal
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
13
(
2023
)
5
,
pp. 592-611
Persistent link: https://www.econbiz.de/10014391373
Saved in:
2
IFRS experience and earnings quality in the GCC region
Al-Enzy, Nasser S. Kh.
;
Monem, Reza
;
Nahar, Shamsun
- In:
International journal of managerial finance : IJMF
19
(
2023
)
3
,
pp. 670-690
Persistent link: https://www.econbiz.de/10014326036
Saved in:
3
Detecting earnings management : a comparison of accrual and real earnings manipulation models
Nguyen, Thi Thu Ha
;
Ibrahim, Salma
;
Giannopulos, …
- In:
Journal of applied accounting research
24
(
2023
)
2
,
pp. 344-379
Persistent link: https://www.econbiz.de/10014234302
Saved in:
4
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:
5
The differential pricing of cash flows and total accruals
Mostafa, Wael
- In:
Managerial finance
49
(
2023
)
8
,
pp. 1314-1326
Persistent link: https://www.econbiz.de/10014311556
Saved in:
6
Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Shoaib, Adnan
;
Siddiqui, Muhammad Ayub
- In:
International journal of finance & economics : IJFE
27
(
2022
)
1
,
pp. 1526-1546
Persistent link: https://www.econbiz.de/10012815094
Saved in:
7
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
8
Accruals quality and share price of non-financial firms listed on the Nigerian exchange
Ogbaisi, Sebastine Abhus
;
Aronmwan, Edosa Joshua
- In:
African journal of accounting, auditing and finance : AJAAF
8
(
2022
)
2
,
pp. 196-215
Persistent link: https://www.econbiz.de/10014230020
Saved in:
9
A test of income smoothing using pseudo fiscal years
Black, Dirk E.
;
Pierce, Spencer R.
;
Thomas, Wayne B.
- In:
Management science : journal of the Institute for …
68
(
2022
)
7
,
pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
Saved in:
10
Differential impact of earnings management on the accrual anomaly
Bansal, Manish
;
Ali, Asgar
- In:
The journal of asset management : a major new, …
22
(
2021
)
7
,
pp. 559-572
Persistent link: https://www.econbiz.de/10012793611
Saved in:
11
Impact of audit quality on earnings management : an empirical analysis in the Indian context
Khushboo
;
Singh, Karamjeet
- In:
Indian journal of corporate governance
14
(
2021
)
2
,
pp. 154-179
Persistent link: https://www.econbiz.de/10012794003
Saved in:
12
Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.
;
Nallareddy, Suresh
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
Saved in:
13
Impact of upward and downward earnings management on stock returns
Ali, Asgar
;
Bansal, Manish
- In:
South Asian journal of business studies
12
(
2023
)
2
,
pp. 202-219
Persistent link: https://www.econbiz.de/10014305535
Saved in:
14
Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks
Rennekamp, Kristina
;
Rupar, Kathy
;
Seybert, Nicholas
- In:
The journal of behavioral finance : a publication of …
21
(
2020
)
2
,
pp. 186-204
Persistent link: https://www.econbiz.de/10012287189
Saved in:
15
Earnings management, earnings quality, and culture : cross-country studies
Purwaningsih, Anna
;
Kusuma, Indra Wijaya
;
Barokah, Zuni
- In:
International journal of economic policy in emerging …
13
(
2020
)
4
,
pp. 422-430
Persistent link: https://www.econbiz.de/10012508069
Saved in:
16
Impact of accrual reversals on corporate performance : evidence from emerging economy
Khan, Muhammad Tahir
;
Saif, Naveed
;
Al-Jabri, Qadri Mohd.
; …
- In:
International journal of managerial and financial …
12
(
2020
)
3/4
,
pp. 328-341
Persistent link: https://www.econbiz.de/10012512232
Saved in:
17
Earnings management in the pre-IPO process : biases and predictors
Premti, Arjan
;
Smith, Garrett C.
- In:
Research in international business and finance
52
(
2020
),
pp. 1-14
Persistent link: https://www.econbiz.de/10012543329
Saved in:
18
How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management
Chang, Che-Chia
;
Pan, Hunghua
- In:
Journal of contemporary accounting & economics
16
(
2020
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012298592
Saved in:
19
On the pricing of the persistence of earnings components in China
Wu, Xuan
;
Tian, Gaoliang
;
Li, Yueting
;
Zhou, Qing
- In:
Pacific-Basin finance journal
53
(
2019
),
pp. 112-132
Persistent link: https://www.econbiz.de/10012133307
Saved in:
20
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:
21
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
22
Accruals, managerial operating decisions, and firm growth : implications for tests of earnings management
Liu, Michelle
- In:
Journal of management accounting research : JMAR
31
(
2019
)
1
,
pp. 153-193
Persistent link: https://www.econbiz.de/10012106873
Saved in:
23
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:
24
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:
25
The role of earnings management in the relationship between accruals and market value
Aryannejad, Nasim
;
Ghaemi, Mohammadhossein
;
Maham, Keyhan
- In:
Investment management and financial innovations
15
(
2018
)
1
,
pp. 236-244
Persistent link: https://www.econbiz.de/10012002803
Saved in:
26
Directors network centrality and earnings quality
Godigbe, Bright Gershion
;
Chui, Chin Man
;
Liu, Chih-Liang
- In:
Applied economics
50
(
2018
)
50
,
pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
Saved in:
27
Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS
Oz, Ibrahim Onur
;
Yelkenci, Tezer
- In:
International review of financial analysis
58
(
2018
),
pp. 24-37
Persistent link: https://www.econbiz.de/10012006385
Saved in:
28
The profitability of trading NOA and accruals : One effect or two?
Gray, Philip K.
;
Liao, Iris Siyu
;
Strydom, Maria
- In:
International review of financial analysis
58
(
2018
),
pp. 211-224
Persistent link: https://www.econbiz.de/10012006447
Saved in:
29
Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris
;
Ma, Le
;
Vasnev, Andrey
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
Saved in:
30
Discretionary accruals : earnings management ... or not?
Jackson, Andrew B.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
2
,
pp. 136-153
Persistent link: https://www.econbiz.de/10011965531
Saved in:
31
Book-tax income conformity and earnings quality : EGX-based evidence
Abdallah, Sara Ahmed
- In:
International journal of corporate finance and …
5
(
2018
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10011932141
Saved in:
32
North Pole Car Wash : a teaching case demonstrating the advantages of accrual basis accounting
Clikeman, Paul M.
- In:
Journal of business case studies
14
(
2018
)
3
,
pp. 17-23
Persistent link: https://www.econbiz.de/10011924463
Saved in:
33
What values more? : agency costs or accrual quality
Saini, Jagjit S.
;
Arugaslan, Onur
;
DeMello, James
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 22-38
Persistent link: https://www.econbiz.de/10011724539
Saved in:
34
Event-specific earnings management : additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek
;
Dixon, Robert
;
Al-Hamadeen, Radhi
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 78-98
Persistent link: https://www.econbiz.de/10011724569
Saved in:
35
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
36
The effect of earnings management accruals on investment decisions
Manahipor, Sabihe
;
Hojat, Montazer
- In:
International journal of economic perspectives : IJEP
11
(
2017
)
1
,
pp. 1042-1048
Persistent link: https://www.econbiz.de/10011764305
Saved in:
37
Accruals and cash flow volatility of the earnings' persistence
Sutisna, Hansen
;
Ekawati, Erni
- In:
International journal of economic perspectives : IJEP
11
(
2017
)
1
,
pp. 1558-1570
Persistent link: https://www.econbiz.de/10011764729
Saved in:
38
The effect of internal control on earnings quality in Iran
Salehi, Mahdi
;
Bahrami, Mostafa
- In:
International journal of law and management : IJLMA
59
(
2017
)
4
,
pp. 534-546
Persistent link: https://www.econbiz.de/10011776265
Saved in:
39
Accrual anomaly and corporate financing activities
Papanastasopoulos, Georgios
- In:
Finance research letters
20
(
2017
),
pp. 125-129
Persistent link: https://www.econbiz.de/10011806829
Saved in:
40
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:
41
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:
42
Earnings quality and audit attributes in high concentrated ownership market
Ahmed Hussein Al-Rassas
;
Hasnah Kamardin
- In:
Corporate governance : the international journal for …
16
(
2016
)
2
,
pp. 377-399
Persistent link: https://www.econbiz.de/10011521694
Saved in:
43
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai
;
Nelson, Karen K.
;
Yeung, P. Eric
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
Saved in:
44
Mandatory management forecasts, forecast revisions, and abnormal accruals
Yamada, Akihiro
- In:
Asian review of accounting
24
(
2016
)
3
,
pp. 295-312
Persistent link: https://www.econbiz.de/10011618629
Saved in:
45
The predictive power of investment and accruals
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1046-1080
Persistent link: https://www.econbiz.de/10011613033
Saved in:
46
The role of accrual estimation errors to determine accrual and earnings quality
Darjezi, Javad Izadi Zadeh
- In:
International journal of accounting and information …
24
(
2016
)
2
,
pp. 98-115
Persistent link: https://www.econbiz.de/10011579552
Saved in:
47
Detecting earning management and earning manipulation in BRIC countries : a panel data analysis for post global financial crisis period
Shahzad, Ahmed
- In:
Inventi impact: international trade
(
2016
)
4
,
pp. 225-234
Persistent link: https://www.econbiz.de/10011684513
Saved in:
48
Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards
Ugbede, Onalo
;
Lizma, Mohd
;
Kaseri, Ahmad
- In:
International journal of economic perspectives : IJEP
10
(
2016
)
4
,
pp. 74-81
Persistent link: https://www.econbiz.de/10011762040
Saved in:
49
Managing accruals for income smoothing : empirical evidence from Pakistan
Safdar, Raheel
;
Chen, Yan
- In:
Journal of accounting in emerging economies : JAEE
6
(
2016
)
4
,
pp. 372-387
Persistent link: https://www.econbiz.de/10011572595
Saved in:
50
The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep
- In:
Australasian accounting business and finance journal : AABF
10
(
2016
)
3
,
pp. 48-66
Persistent link: https://www.econbiz.de/10011599067
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->