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~isPartOf:"Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag"
~isPartOf:"Journal of business finance & accounting : JBFA"
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Accruals and deferrals
16
Rechnungsabgrenzung
16
Accrual
11
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11
Accounting policy
10
Bilanzpolitik
10
Gewinn
4
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accruals management
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accruals quality
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earnings quality
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real earnings management
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1980-2004
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Kaserer, Christoph
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Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag
Journal of business finance & accounting : JBFA
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
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
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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
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ECONIS (ZBW)
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1
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:
2
Managerial discretion in accruals and informational efficiency
Perotti, Pietro
;
Windisch, David
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 375-416
Persistent link: https://www.econbiz.de/10011723397
Saved in:
3
Accruals management to avoid losses
Xu, Weihong
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1095-1120
Persistent link: https://www.econbiz.de/10011643899
Saved in:
4
Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie
;
Kao, Jennifer L.
;
Tian, Yao
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
Saved in:
5
CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok
;
Han, Sam
;
Jung, Sung Hwan
;
Kang, Tony
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
5/6
,
pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
Saved in:
6
Conditional persistence of earnings components and accounting anomalies
Amir, Eli
;
Kama, Itay
;
Levi, Shai
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
7/8
,
pp. 801-825
Persistent link: https://www.econbiz.de/10011512965
Saved in:
7
Supplier financing and earnings quality
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
9/10
,
pp. 1193-1211
Persistent link: https://www.econbiz.de/10010503639
Saved in:
8
Earnings quality measures and excess returns
Perotti, Pietro
;
Wagenhofer, Alfred
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
5/6
,
pp. 545-571
Persistent link: https://www.econbiz.de/10010404078
Saved in:
9
Firm accrual quality following restatements : a signaling view
Wiedman, Christine I.
;
Hendricks, Kevin B.
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
9/10
,
pp. 1095-1125
Persistent link: https://www.econbiz.de/10010236229
Saved in:
10
Managers : their effects on accruals and firm policies
DeJong, Douglas V.
;
Ling, Zhejia
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
1/2
,
pp. 82-114
Persistent link: https://www.econbiz.de/10009729508
Saved in:
11
Corporate debt financing and earnings quality
Ghosh, Aloke
;
Moon, Doocheol
- In:
Journal of business finance & accounting : JBFA
37
(
2010
)
5/6
,
pp. 538-559
Persistent link: https://www.econbiz.de/10008698694
Saved in:
12
Accounting conservatism and transitory earnings in value and growth strategies
Hamberg, Mattias
;
Novar, Jiri
- In:
Journal of business finance & accounting : JBFA
37
(
2010
)
5/6
,
pp. 518-537
Persistent link: https://www.econbiz.de/10008698695
Saved in:
13
The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management
Ibrahim, Salma S.
- In:
Journal of business finance & accounting : JBFA
36
(
2009
)
9/10
,
pp. 1087-1116
Persistent link: https://www.econbiz.de/10003909839
Saved in:
14
The accrual anomaly under different accounting standards : lessons learned from the German experiment
Kaserer, Christoph
;
Klingler, Carmen
- In:
Journal of business finance & accounting : JBFA
35
(
2008
)
7/8
,
pp. 837-859
Persistent link: https://www.econbiz.de/10003770501
Saved in:
15
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:
16
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
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