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Rechnungswesen
Bilanzpolitik
8,102
Accounting policy
7,821
Liquiditätsbeschränkung
6,221
Liquidity constraint
6,156
Theorie
4,177
Theory
4,105
Rückstellung
1,936
Accrual
1,707
Unternehmensfinanzierung
1,693
Corporate finance
1,686
Corporate Governance
1,685
Corporate governance
1,679
Investment
1,489
Investition
1,393
Accounting
1,215
Deutschland
1,195
Gewinn
1,119
Profit
1,117
USA
1,084
United States
1,056
Germany
1,017
Rechnungsabgrenzung
1,007
Earnings management
1,003
Accruals and deferrals
995
Credit rationing
993
Wirtschaftsprüfung
992
Financial audit
989
Kreditrationierung
986
Führungskräfte
979
Managers
976
IFRS
960
Investitionsentscheidung
907
Schätzung
896
Gewinnermittlung
887
Investment decision
887
Estimation
878
Profit determination
878
China
850
Financial crisis
820
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Undetermined
510
Free
370
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45
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3
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Graue Literatur
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Thesis
17
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14
Sammelwerk
14
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7
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7
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4
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4
Ratgeber
4
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4
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2
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2
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1
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1
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English
1,187
German
29
Polish
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Karim, Khondkar E.
13
Lobo, Gerald J.
9
Amat Salas, Oriol
7
Hope, Ole-Kristian
7
Wagenhofer, Alfred
7
Lehman, Cheryl R.
6
Watts, Ross L.
6
Arnold, Vicky
5
Freidank, Carl-Christian
5
Königsgruber, Roland
5
Ronen, Joshua
5
Schmitt, Donna Bobek
5
Askarany, Davood
4
Azevedo, Graça Maria do Carmo
4
DeFond, Mark L.
4
Ewert, Ralf
4
García Osma, Beatriz
4
Gujarathi, Mahendra R.
4
Khairul Anuar Kamarudin
4
Kim, Yongtae
4
Krishnan, Gopal
4
Martin, Xiumin
4
Narayan, Francis B.
4
Omer, Thomas C.
4
Ramalingegowda, Santhosh
4
Roy, Mitrendu Narayan
4
Schmidt, Jaime J.
4
Seybert, Nicholas
4
Thomas, Wayne B.
4
Vyas, Dushyantkumar
4
Yamaguchi, Tomoyasu
4
Yu, Yong
4
Zhang, Feida
4
Zuo, Luo
4
Ahmed, Kamran
3
Amel-Zadeh, Amir
3
Anagnostopoulou, Seraina C.
3
Ball, Ray
3
Bhandari, Avishek
3
Cahan, Steven F.
3
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Asian Development Bank
4
Springer Fachmedien Wiesbaden
3
Universitat Pompeu Fabra / Departament d'Economia i Empresa
3
OECD
2
Universität Ulm
2
Dr. Hans-Markus Callsen-Bracker <Firma>
1
Edward Elgar Publishing
1
Friedrich-Schiller-Universität Jena
1
Goethe-Universität Frankfurt am Main
1
Gottfried Wilhelm Leibniz Universität Hannover
1
IFAC
1
Institute of Chartered Accountants in England and Wales
1
Institute of Chartered Accountants of Scotland
1
International Conference of Accounting and Business <5., 2024, Sun City, Südafrika>
1
JAE Conference <2012, Rochester, NY>
1
NWB Verlag
1
National Bureau of Economic Research
1
National Industrial Conference Board
1
United States / Congressional Budget Office
1
Wissenschaftlicher Verlag Berlin
1
epubli GmbH
1
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The accounting review : a publication of the American Accounting Association
28
Advances in accounting behavioral research
21
Journal of accounting & economics
18
Accounting horizons : a quarterly publication of the American Accounting Association
17
Review of quantitative finance and accounting
17
Review of accounting studies
14
Advances in accounting : a research annual
13
Issues in accounting education
12
Auditing : a journal of practice & theory
11
European accounting review
11
Journal of accounting and public policy
11
International journal of economics and financial issues : IJEFI
10
The journal of corporate accounting & finance
10
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
9
International review of financial analysis
9
Journal of accounting & management information systems : JAMIS
9
Journal of business finance & accounting : JBFA
9
Journal of international accounting auditing & taxation
9
Cogent business & management
8
Journal of applied accounting research
8
Journal of contemporary accounting & economics
8
Journal of financial reporting & accounting : JFRA
8
Accounting and finance
7
Finance research letters
7
Journal of accounting, auditing & finance : JAAF
7
Journal of business ethics : JOBE
7
Journal of international accounting research
7
Management science : journal of the Institute for Operations Research and the Management Sciences
7
The journal of applied business research
7
Journal of management & governance
6
Pacific accounting review
6
Research in accounting regulation
6
Springer eBook Collection
6
SpringerLink / Bücher
6
Abacus : a journal of accounting, finance and business studies
5
Accounting and business research
5
Advances in Accounting Behavioral Research Ser.
5
Advances in public interest accounting
5
Asia-Pacific journal of accounting & economics : APJAE
5
Australasian accounting business and finance journal : AABF
5
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ECONIS (ZBW)
1,209
EconStor
3
USB Cologne (EcoSocSci)
2
OLC EcoSci
1
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1
Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra
;
Roy, Chinmoy
- In:
Indian journal of corporate governance
16
(
2023
)
1
,
pp. 52-78
Persistent link: https://www.econbiz.de/10014365780
Saved in:
2
Dissecting and connecting the growth and accounting distortion components of accruals
Li, Donglin
- In:
Review of quantitative finance and accounting
42
(
2014
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10010345148
Saved in:
3
Earnings management and corporate spinoffs
Lin, Ying Chou
;
Yung, Kenneth
- In:
Review of quantitative finance and accounting
43
(
2014
)
2
,
pp. 275-300
Persistent link: https://www.econbiz.de/10010490410
Saved in:
4
North Pole Car Wash : a teaching case demonstrating the advantages of
accrual
basis accounting
Clikeman, Paul M.
- In:
Journal of business case studies
14
(
2018
)
3
,
pp. 17-23
Persistent link: https://www.econbiz.de/10011924463
Saved in:
5
Opportunistic financial reporting around municipal bond issues
Beck, Amanda W.
- In:
Review of accounting studies
23
(
2018
)
3
,
pp. 785-826
Persistent link: https://www.econbiz.de/10011900436
Saved in:
6
Predicting accounting fraud : evidence from Japan
Song, Mingzi
;
Oshiro, Naoto
;
Shuto, Akinobu
- In:
The Japanese accounting review : TJAR
6
(
2016
),
pp. 17-63
Persistent link: https://www.econbiz.de/10011664072
Saved in:
7
A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena
;
Ahmeti, Skender
;
Perri, Rezearta Sh.
- In:
EuroEconomica
36
(
2017
)
1
,
pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
Saved in:
8
Shopping for accounting accruals and restatements
Chang, Wen-Ching
;
Chen, Yahn-Shir
- In:
Emerging markets finance & trade : a journal of the …
53
(
2017
)
3
,
pp. 554-562
Persistent link: https://www.econbiz.de/10011764312
Saved in:
9
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:
10
Measuring accounting reporting complexity with XBRL
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
93
(
2018
)
1
,
pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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