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isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"Management science : journal of the Institute for Operations Research and the Management Sciences"
~subject:"Accrual"
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Search: subject_exact:"Rechnungsabgrenzungsposten"
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Accrual
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Journal of international accounting auditing & taxation
Management science : journal of the Institute for Operations Research and the Management Sciences
Review of accounting studies
15
Review of quantitative finance and accounting
14
Journal of accounting & economics
11
Journal of business finance & accounting : JBFA
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The accounting review : a publication of the American Accounting Association
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Advances in accounting : a research annual
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International review of financial analysis
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The journal of applied business research
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
7
Journal of contemporary accounting & economics
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Accounting horizons : a quarterly publication of the American Accounting Association
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Cogent business & management
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International journal of accounting, auditing and performance evaluation : IJAAPE
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Journal of banking & finance
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Journal of financial reporting & accounting : JFRA
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Abacus : a journal of accounting, finance and business studies
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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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Applied economics
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Australasian accounting business and finance journal : AABF
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China journal of accounting research : CJAR
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International journal of economic perspectives : IJEP
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International journal of economics and financial issues : IJEFI
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International journal of financial research
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Managerial auditing journal
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OECD journal on budgeting
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Pacific-Basin finance journal
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The British accounting review : the journal of the British Accounting Association
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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
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:
3
Effects of institutional factors on the accruals anomaly in Latin America
Moreira, Jeíce Catrine Cordeiro
;
Lima, Gerlando A. S. …
- In:
Journal of international accounting auditing & taxation
36
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012117797
Saved in:
4
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:
5
Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal
;
Tang, Qingliang
;
Lin, Zhiwei
- In:
Journal of international accounting auditing & taxation
25
(
2015
),
pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
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