//--> //--> //-->
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
~type_genre:"Article in journal"
~subject:"Börsenkurs"
~source:"econis"
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:"Rechnungsabgrenzungsposten"
Narrow search
Delete all filters
| 3 applied filters
Year of publication
From:
To:
Subject
All
Börsenkurs
Accruals and deferrals
499
Rechnungsabgrenzung
499
Accrual
282
Rückstellung
282
Accounting policy
257
Bilanzpolitik
257
Gewinn
105
Profit
105
Public accounting
88
Öffentliches Rechnungswesen
88
Cash Flow
46
Cash flow
46
USA
43
United States
43
Earnings management
42
Public sector
42
Öffentlicher Sektor
42
Accruals
40
Share price
40
Capital income
39
Financial audit
39
Kapitaleinkommen
39
Wirtschaftsprüfung
39
Accounting
35
Corporate Governance
35
Corporate governance
35
Rechnungswesen
35
Discretionary accruals
31
earnings management
30
Gewinnermittlung
29
Profit determination
29
Neues Steuerungsmodell
28
New public management
28
Dienstleistungsqualität
26
IFRS
26
Service quality
26
discretionary accruals
25
Accrual accounting
24
accruals
24
more ...
less ...
Online availability
All
Undetermined
21
Free
2
Type of publication
All
Article
40
Type of publication (narrower categories)
All
Article in journal
Aufsatz in Zeitschrift
40
Graue Literatur
4
Non-commercial literature
4
Arbeitspapier
3
Working Paper
3
Conference paper
2
Konferenzbeitrag
2
Aufsatz im Buch
1
Book section
1
Collection of articles written by one author
1
Hochschulschrift
1
Sammlung
1
Thesis
1
more ...
less ...
Language
All
English
40
Author
All
Hirshleifer, David
2
Hou, Kewei
2
Perotti, Pietro
2
Sloan, Richard G.
2
Strydom, Maria
2
Teoh, Siew Hong
2
Ali, Asgar
1
Allen, Eric J.
1
Armstrong, Christopher
1
Aronmwan, Edosa Joshua
1
Aryannejad, Nasim
1
Attayah, Osama F.
1
Atwood, T. J.
1
Bandyopadhyay, Sati P.
1
Bansal, Manish
1
Cerqueira, Antonio
1
Chan, Konan
1
Chan, Louis K. C.
1
Dang Ngoc Hung
1
Dey, R. Mithu
1
Doukakis, Leonidas C.
1
Foster, George
1
Fávero, Luiz Paulo Lopes
1
Gaio, Cristina
1
Ghaemi, Mohammadhossein
1
Goddard, John A.
1
Goel, Sandeep
1
Gonçalves, Tiago
1
Gray, Philip K.
1
Han, Ingoo
1
Huang, Alan Guoming
1
Hui, Kai Wai
1
Izadi, Javad
1
Jaafar, Aziz
1
Jearth, Palvi
1
Jegadeesh, Narasimhan
1
Kang, Pyung K.
1
Kim, Boyoung
1
Kolsi, Mohamed Chakib
1
Lakonishok, Josef
1
more ...
less ...
Published in...
All
International review of financial analysis
4
Review of quantitative finance and accounting
4
Journal of accounting & economics
3
Journal of business finance & accounting : JBFA
2
Management science : journal of the Institute for Operations Research and the Management Sciences
2
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
African journal of accounting, auditing and finance : AJAAF
1
American journal of business : applying research to practice ; AJB
1
Applied economics
1
Asia-Pacific journal of financial studies
1
Australasian accounting business and finance journal : AABF
1
Equilibrium : quarterly journal of economics and economic policy
1
Finance research letters
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
International journal of economics and financial issues : IJEFI
1
International journal of globalisation and small business : IJGSB
1
International journal of managerial and financial accounting
1
Investment management and financial innovations
1
Journal of Asian finance, economics and business : JAFEB
1
Journal of financial economics
1
Journal of financial stability
1
Journal of international financial markets, institutions & money
1
Modern economy
1
Pacific-Basin finance journal
1
Research in international business and finance
1
Review of accounting & finance
1
Review of accounting studies
1
South Asian journal of business studies
1
The journal of business : B
1
The quarterly journal of finance
1
more ...
less ...
Source
All
ECONIS (ZBW)
Showing
1
-
40
of
40
Sort
Relevance
Date (newest first)
Date (oldest first)
1
Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil
;
Singh, Gurcharan
;
Jearth, Palvi
- In:
International journal of economics and financial issues …
11
(
2021
)
4
,
pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
Saved in:
2
The credibility of earnings announced by new stock companies: accrual and real earnings management
Sosnowski, Tomasz
- In:
Equilibrium : quarterly journal of economics and …
16
(
2021
)
3
,
pp. 661-677
Persistent link: https://www.econbiz.de/10012649555
Saved in:
3
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:
4
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:
5
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:
6
Accrual mispricing : evidence from European sovereign debt crisis
Gonçalves, Tiago
;
Gaio, Cristina
;
Lélis, Carlos
- In:
Research in international business and finance
52
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012543282
Saved in:
7
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:
8
The association between accruals and stock return following FRS3
Izadi, Javad
;
Nazarian, Alireza
;
Ye, Jinfeng
;
Shahzad, Ali
- In:
International journal of accounting, auditing and …
15
(
2019
)
3
,
pp. 262-277
Persistent link: https://www.econbiz.de/10012140356
Saved in:
9
Relationship between accrual anomaly and stock return : the case of Vietnam
Dang Ngoc Hung
;
Tran Dung Manh
- In:
Journal of Asian finance, economics and business : JAFEB
6
(
2019
)
4
,
pp. 19-26
Persistent link: https://www.econbiz.de/10012428082
Saved in:
10
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:
11
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:
12
Information asymmetry and the accrual anomaly
Park, Sang Hyun
;
Han, Ingoo
;
Lee, Jaywon
;
Kim, Boyoung
- In:
Asia-Pacific journal of financial studies
47
(
2018
)
4
,
pp. 571-597
Persistent link: https://www.econbiz.de/10012009571
Saved in:
13
The accrual anomaly and the announcement effect of short arbitrage
Sullivan, Michael J.
;
Zhang, Andrew Jianzhong
- In:
The quarterly journal of finance
7
(
2017
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10011646578
Saved in:
14
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:
15
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:
16
Do accrual minimise (maximise) stock risk (return)? : evidence from Indonesia
Sulistiawan, Dedhy
;
Rudiawarni, Felizia Arni
- In:
International journal of globalisation and small …
9
(
2017
)
1
,
pp. 20-28
Persistent link: https://www.econbiz.de/10011803024
Saved in:
17
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:
18
Accruals quality, managers' incentives and stock market reaction : evidence from Europe
Cerqueira, Antonio
;
Pereira, Claudia
- In:
Applied economics
49
(
2017
)
16
,
pp. 1606-1626
Persistent link: https://www.econbiz.de/10011813656
Saved in:
19
How are discretionary accruals priced? : evidence from the Canadian stock market
Kolsi, Mohamed Chakib
;
Attayah, Osama F.
- In:
International journal of managerial and financial accounting
9
(
2017
)
3
,
pp. 283-302
Persistent link: https://www.econbiz.de/10011847020
Saved in:
20
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:
21
Accruals and price crashes
Zhu, Wei
- In:
Review of accounting studies
21
(
2016
)
2
,
pp. 349-399
Persistent link: https://www.econbiz.de/10011488217
Saved in:
22
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:
23
Accounting accruals, heterogeneous investor beliefs, and stock returns
Peng, Emma Y.
;
Yan, An
;
Yan, Meng
- In:
Journal of financial stability
24
(
2016
),
pp. 88-103
Persistent link: https://www.econbiz.de/10011704112
Saved in:
24
Time-varying risk, mispricing attributes, and the accrual premium
Simlai, Prodosh E.
- In:
International review of financial analysis
48
(
2016
),
pp. 150-161
Persistent link: https://www.econbiz.de/10011624452
Saved in:
25
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:
26
Accrual reliability, earnings persistence, and stock prices : revisited
Dey, R. Mithu
;
Lim, Lucy
- In:
American journal of business : applying research to …
30
(
2015
)
1
,
pp. 22-48
Persistent link: https://www.econbiz.de/10011375899
Saved in:
27
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:
28
Does news play an important role in the correction process of the accrual anomaly?
Kang, Pyung K.
;
Palmon, Dan
;
Yezegel, Ari
- In:
Accounting and finance : journal of the Accounting …
55
(
2015
)
2
,
pp. 497-518
Persistent link: https://www.econbiz.de/10011402907
Saved in:
29
The accrual anomaly in the UK stock market : implications of growth and accounting distortions
Doukakis, Leonidas C.
;
Papanastasopoulos, Georgios A.
- In:
Journal of international financial markets, …
32
(
2014
),
pp. 256-277
Persistent link: https://www.econbiz.de/10011299792
Saved in:
30
Is the accrual anomaly robust to firm-level analysis?
Strydom, Maria
;
Skully, Michael T.
;
Veeraraghavan, Madhu
- In:
International review of financial analysis
34
(
2014
),
pp. 157-165
Persistent link: https://www.econbiz.de/10010528457
Saved in:
31
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:
32
Accruals quality, stock returns and asset pricing : evidence from the UK
Mouselli, Sulaiman
;
Jaafar, Aziz
;
Goddard, John A.
- In:
International review of financial analysis
30
(
2013
),
pp. 203-213
Persistent link: https://www.econbiz.de/10010460313
Saved in:
33
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:
34
Accruals, persistence of profits and stock returns in Brazilian public companies
Takamatsu, Renata Turola
;
Fávero, Luiz Paulo Lopes
- In:
Modern economy
4
(
2013
)
2
,
pp. 109-118
Persistent link: https://www.econbiz.de/10010201957
Saved in:
35
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:
36
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:
37
The market mispricing of special items and accruals: one anomaly or two?
Atwood, T. J.
;
Xie, Hong
- In:
Review of accounting & finance
9
(
2010
)
2
,
pp. 156-179
Persistent link: https://www.econbiz.de/10003991037
Saved in:
38
Accruals, cash flows, and aggregate stock returns
Hirshleifer, David
;
Hou, Kewei
;
Teoh, Siew Hong
- In:
Journal of financial economics
91
(
2009
)
3
,
pp. 389-406
Persistent link: https://www.econbiz.de/10003833648
Saved in:
39
Earnings quality and stock returns
Chan, Konan
;
Chan, Louis K. C.
;
Jegadeesh, Narasimhan
; …
- In:
The journal of business : B
79
(
2006
)
3
,
pp. 1041-1082
Persistent link: https://www.econbiz.de/10003336930
Saved in:
40
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:
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->