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~isPartOf:"Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag"
~isPartOf:"Journal of accounting & economics"
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Accruals and deferrals
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Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag
Journal of accounting & economics
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
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
IRZ : Zeitschrift für internationale Rechnungslegung
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
4
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
China journal of accounting research : CJAR
3
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ECONIS (ZBW)
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1
Lost in standardization : effects of financial statement database discrepancies on inference
Du, Kai
;
Huddart, Steven J.
;
Jiang, Xin Daniel
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014433526
Saved in:
2
Explaining accruals quality over time
Christensen, Theodore E.
;
D'Adduzio, Jenna
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
3
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:
4
Changes in accrual properties and operating environment : implications for cash flow predictability
Nallareddy, Suresh
;
Sethuraman, Mani
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
69
(
2020
)
2/3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012237585
Saved in:
5
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:
6
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:
7
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:
8
Using unstructured and qualitative disclosures to explain accruals
Frankel, Richard
;
Jennings, Jared
;
Lee, Joshua
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 209-227
Persistent link: https://www.econbiz.de/10011622188
Saved in:
9
Discussion of using unstructured and qualitative disclosures to explain accruals
Hobert, Gerard
- In:
Journal of accounting & economics
62
(
2016
)
2/3
,
pp. 228-233
Persistent link: https://www.econbiz.de/10011622189
Saved in:
10
Understanding the relation between accruals and volatility : a real options-based investment approach
Arif, Salman
;
Marshall, Nathan
;
Yohn, Teri Lombardi
- In:
Journal of accounting & economics
62
(
2016
)
1
,
pp. 65-86
Persistent link: https://www.econbiz.de/10011558866
Saved in:
11
Alternative informartion sources and information asymmetry reduction : evidence from small business debt
Cassar, Gavin
;
Ittner, Christopher D.
;
Cavalluzzo, Ken S.
- In:
Journal of accounting & economics
59
(
2015
)
2/3
,
pp. 242-263
Persistent link: https://www.econbiz.de/10011284858
Saved in:
12
Accrual reversals, earnings and stock returns
Allen, Eric J.
;
Larson, Chad R.
;
Sloan, Richard G.
- In:
Journal of accounting & economics
56
(
2013
)
1
,
pp. 113-129
Persistent link: https://www.econbiz.de/10009774829
Saved in:
13
Firms' use of accounting discretion to influence their credit ratings
Alissa, Walid
;
Bonsall, Samuel B., IV
;
Koharki, Kevin
; …
- In:
Journal of accounting & economics
55
(
2013
)
2/3
,
pp. 129-147
Persistent link: https://www.econbiz.de/10009757324
Saved in:
14
Estimation sample selection for discretionary accruals models
Ecker, Frank
;
Francis, Jennifer
;
Olsson, Per
;
Schipper, …
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 190-211
Persistent link: https://www.econbiz.de/10010239128
Saved in:
15
Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
Badertscher, Brad A.
;
Collins, Daniel W.
;
Lys, Thomas
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 330-352
Persistent link: https://www.econbiz.de/10009512815
Saved in:
16
Who, if anyone, reacts to accrual information?
Battalio, Robert H.
;
Lerman, Alina
;
Livnat, Joshua
; …
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 205-224
Persistent link: https://www.econbiz.de/10009512829
Saved in:
17
Die Wechselwirkung von Rechnungslegungsstandards, Informationsverarbeitung und Corporate Governance : das Beispiel der Accrual Anomaly
Kaserer, Christoph
;
Knoll, Leonhard
;
Klingler, Carmen
; …
- In:
Private und öffentliche Rechnungslegung : Festschrift …
,
(pp. 201-218)
.
2008
Persistent link: https://www.econbiz.de/10003801002
Saved in:
18
Die Rechnungslegung der Fraktionen des Deutschen Bundestages
Streitferdt, Lothar
;
Krumbholz, Arne
- In:
Private und öffentliche Rechnungslegung : Festschrift …
,
(pp. 369-385)
.
2008
Persistent link: https://www.econbiz.de/10003801034
Saved in:
19
Why is the accrual anomaly not arbitraged away? : the role of idiosyncratic risk and transaction costs
Mashruwala, Christina
;
Rajgopal, Shivaram
;
Shevlin, Terry
- In:
Journal of accounting & economics
42
(
2006
)
1/2
,
pp. 3-33
Persistent link: https://www.econbiz.de/10003365240
Saved in:
20
Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns
Cohen, Daniel A.
;
Lys, Thomas
- In:
Journal of accounting & economics
42
(
2006
)
1/2
,
pp. 87-105
Persistent link: https://www.econbiz.de/10003365255
Saved in:
21
The market pricing of accruals quality
Francis, Jennifer
;
LaFond, Ryan
;
Olsson, Per
;
Schipper, …
- In:
Journal of accounting & economics
39
(
2005
)
2
,
pp. 295-327
Persistent link: https://www.econbiz.de/10002825951
Saved in:
22
Do managers credibly use accruals to signal private information? : Evidence from the pricing of discretionary accruals around stock splits
Louis, Henock
;
Robinson, Dahlia
- In:
Journal of accounting & economics
39
(
2005
)
2
,
pp. 361-380
Persistent link: https://www.econbiz.de/10002825990
Saved in:
23
Performance matched discretionary accrual measures
Kothari, S. P.
;
Leone, Andrew J.
;
Wasley, Charles E.
- In:
Journal of accounting & economics
39
(
2005
)
1
,
pp. 163-197
Persistent link: https://www.econbiz.de/10002638584
Saved in:
24
Accrual reliability, earnings persistence and stock prices
Richardson, Scott A.
;
Sloan, Richard G.
;
Soliman, Mark T.
; …
- In:
Journal of accounting & economics
39
(
2005
)
3
,
pp. 437-485
Persistent link: https://www.econbiz.de/10003101847
Saved in:
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