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~type_genre:"Article in journal"
~isPartOf:"The British accounting review : the journal of the British Accounting Association"
~isPartOf:"Management science : journal of the Institute for Operations Research and the Management Sciences"
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Search: subject_exact:"Rechnungsabgrenzungsposten"
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Accruals and deferrals
8
Rechnungsabgrenzung
8
Accounting policy
6
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6
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6
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6
accruals
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Al Farooque, Omar
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Mollah, Sabur
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Mousselli, Sulaiman
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The British accounting review : the journal of the British Accounting Association
Management science : journal of the Institute for Operations Research and the Management Sciences
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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The accounting review : a publication of the American Accounting Association
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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 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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International journal of economics and financial issues : IJEFI
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Cogent business & management
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Journal of contemporary accounting & economics
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Journal of international accounting auditing & taxation
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OECD journal on budgeting
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Australasian accounting business and finance journal : AABF
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IRZ : Zeitschrift für internationale Rechnungslegung
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Journal of accounting in emerging economies : JAEE
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Journal of banking & finance
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Journal of financial reporting & accounting : JFRA
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Managerial auditing journal
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Advances in quantitative analysis of finance and accounting : a research annual
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African journal of accounting, auditing and finance : AJAAF
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Asian review of accounting
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Australian accounting review
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China journal of accounting research : CJAR
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ECONIS (ZBW)
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1
The number of estimates in footnotes and accruals
Chen, Huafeng Jason
;
Chen, Jason Victor
;
Li, Feng
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 283-308
Persistent link: https://www.econbiz.de/10014469969
Saved in:
2
External social networks and earnings management
Fang, Ming
;
Francis, Bill B.
;
Hasan, Iftekhar
;
Wu, Qiang
- In:
The British accounting review : the journal of the …
54
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013209878
Saved in:
3
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:
4
Insider-trading, discretionary accruals and information asymmetry
Chowdhury, Abu
;
Mollah, Sabur
;
Al Farooque, Omar
- In:
The British accounting review : the journal of the …
50
(
2018
)
4
,
pp. 341-363
Persistent link: https://www.econbiz.de/10011881272
Saved in:
5
The impact of audit quality on real and accrual earnings management around IPOs
Alhadab, Mohammad
;
Clacher, Iain
- In:
The British accounting review : the journal of the …
50
(
2018
)
4
,
pp. 442-461
Persistent link: https://www.econbiz.de/10011881314
Saved in:
6
Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?
Armstrong, Christopher
;
Foster, George
;
Taylor, Daniel J.
- In:
Management science : journal of the Institute for …
62
(
2016
)
5
,
pp. 1316-1338
Persistent link: https://www.econbiz.de/10011487470
Saved in:
7
The accrual anomaly : risk or mispricing?
Hirshleifer, David
;
Hou, Kewei
;
Teoh, Siew Hong
- In:
Management science : journal of the Institute for …
58
(
2012
)
2
,
pp. 320-335
Persistent link: https://www.econbiz.de/10009512155
Saved in:
8
Accruals quality vis-á-vis disclosure quality : substitutes or complements?
Mousselli, Sulaiman
;
Jaafar, Aziz
;
Hussainey, Khaled
- In:
The British accounting review : the journal of the …
44
(
2012
)
1
,
pp. 36-46
Persistent link: https://www.econbiz.de/10009524035
Saved in:
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