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Accruals and deferrals
38
Rechnungsabgrenzung
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Journal of international accounting auditing & taxation
The accounting review : a publication of the American Accounting Association
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
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Advances in accounting : a research annual
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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
9
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
9
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 forum : advancing the interdisciplinary and global connection of accounting research
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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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Journal of contemporary accounting & economics
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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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The British accounting review : the journal of the British Accounting Association
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Advances in quantitative analysis of finance and accounting : a research annual
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Asian review of accounting
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Australian accounting review
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1
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
2
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:
3
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:
4
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
Saved in:
5
Construct validity in accruals quality research
Nezlobin, Alexander A.
;
Sloan, Richard G.
;
Zha Giedt, Jenny
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 377-398
Persistent link: https://www.econbiz.de/10013419028
Saved in:
6
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:
7
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:
8
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:
9
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:
10
Predicting accruals based on cash-flow properties
Frankel, Richard M.
;
Sun, Yan
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
Saved in:
11
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:
12
Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.
;
Wu, Joanna Shuang
;
Zimmerman, Jerold L.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
Saved in:
13
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:
14
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:
15
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:
16
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:
17
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
Saved in:
18
Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.
;
Bilinski, Pawel
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
Saved in:
19
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:
20
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:
21
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:
22
Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
Linck, James S.
;
Netter, Jeffry M.
;
Shu, Tao
- In:
The accounting review : a publication of the American …
88
(
2013
)
6
,
pp. 2117-2143
Persistent link: https://www.econbiz.de/10010231043
Saved in:
23
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:
24
Managerial ability and earnings quality
Demerjian, Peter R.
;
Lev, Baruch
;
Lewis, Melissa F.
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
2
,
pp. 463-498
Persistent link: https://www.econbiz.de/10009732835
Saved in:
25
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:
26
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:
27
The agency problem and the moderating role of culturally based management style on Chinese managers' discretionary accruals
Beaudoin, Cathy A.
;
Dang, Li
;
Fang, Qiaoling
;
Tsakumis, …
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
2
,
pp. 145-155
Persistent link: https://www.econbiz.de/10009634184
Saved in:
28
Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint
Baber, William R.
;
Kang, Sok-hyon
;
Li, Ying
- In:
The accounting review : a publication of the American …
86
(
2011
)
4
,
pp. 1189-1212
Persistent link: https://www.econbiz.de/10009297059
Saved in:
29
Intangible returns, accruals, and return reversal : a multiperiod examination of the accrual anomaly
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
85
(
2010
)
4
,
pp. 1347-1374
Persistent link: https://www.econbiz.de/10008652261
Saved in:
30
Accruals quality, stock returns, and macroeconomic conditions
Kim, Dongcheol
;
Qi, Yaxuan
- In:
The accounting review : a publication of the American …
85
(
2010
)
3
,
pp. 937-978
Persistent link: https://www.econbiz.de/10003988324
Saved in:
31
Executive compensation and earnings management : empirical evidence from Japan
Shuto, Akinobu
- In:
Journal of international accounting auditing & taxation
16
(
2007
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10003460511
Saved in:
32
Impact of family dominance on monitoring of earnings management by audit committees : evidence from Hong Kong
Jaggi, Bikki
;
Leung, Sidney
- In:
Journal of international accounting auditing & taxation
16
(
2007
)
1
,
pp. 27-50
Persistent link: https://www.econbiz.de/10003460515
Saved in:
33
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:
34
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:
35
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:
36
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:
37
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:
38
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
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