Search Results - subject_exact:"Accrual"

Die Rückstellungen bei Elektrizitätswerken und Strassenbahnen : ein Lehrbuch aus der Praxis für Betriebsverwaltungen, Ingenieure, Kaufleute und Studierende

Haas, Robert - 2017

The effects of IFRS adoption on observed earnings smoothing properties : the confounding effects of changes in timely gain and loss recognition

Capkun, Vedran; Collins, Daniel W. - 2016

La provision forfaitaire permet-elle de réduire la procyclicité de l'activité bancaire au Luxembourg?

Giordana, Gaston; Gossé, Jean-Baptiste - 2016

The impact of Japanese regulatory changes on accrual-based and real earnings management

Enomoto, Masahiro; Yamaguchi, Tomoyasu - 2016

Corporate social responsibility (CSR) performance and accrual quality : case study on firms listed on Indonesia Stock Exchange (IDX)

Aditya, Ferry; Juniarti - In: Business and Economic Research : BER 6 (2016) 2, pp. 51-64

Economic uncertainty and earnings management

Stein, Luke C. D.; Wang, Charles C. Y. - 2016

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

Accrual accounting change : Malaysian public sector readiness

Atan, Ruhaya; Yahya, Faziyatun Mohamed - In: Journal of management research 7 (2015) 2, pp. 459-467

Bad Bank ist Bad Deal : Atomfonds

Kemfert, Claudia - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 95 (2015) 4, pp. 228-229

The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components

Hollie, Dana; Shane, Philip B.; Zhao, Qiuhong - In: Accounting and finance : journal of the Accounting … 57 (2017) 1, pp. 199-237

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

Социетальные аспекты эффективности экономических процессов

Filippova, Irina - 2014

Analysis of public production system efficiency has two aspects: assessment of the process of its functioning, and assessment of its effectiveness in terms of system's useful function (the extent of implementation). Traditionally we consider the efficiency of process as the ratio of result to...

The reform of Romanian budget system : a new step

Măciucă, Geanina; Socoliuc, Marian - In: Economics, management and financial markets 9 (2014) 4, pp. 184-192

Stochastic claims reserving under consideration of various different sources of information

Happ, Sebastian - 2014

A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting

Jones, Rowan H.; Caruana, Josette - In: Accounting, Economics, and Law : AEL : a convivium 4 (2014) 3, pp. 265-282

Managing for the moment : the role of earnings management via real activities versus accruals in SEO valuation

Kothari, S. P.; Mizik, Natalie; Roychowdhury, Sugata - In: The accounting review : a journal of the American … 91 (2016) 2, pp. 559-586

Accrual-based and real earnings management before and after IFRS adoption : the case of Greece

Ferentinou, Aikaterini C.; Anagnostopoulou, Seraina C. - In: Journal of applied accounting research 17 (2016) 1, pp. 2-23

The effect of short-tearm debt on accrual based earnings management and real earnings management

Park, Sun-young - In: The journal of applied business research 32 (2016) 4, pp. 1287-1300

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

The role of corporate governance in shaping accruals manipulation prior to acquisitions

Lehmann, Nico - In: Accounting and business research : a research quarterly … 46 (2016) 4, pp. 327-364

Implementing public sector accruals in OECD member states : major issues and challenges

Adhikari, Pawan; Gårseth-Nesbakk, Levi; Jaafaripooyan, … - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 2, pp. 125-142

Audit quality and accrual reliability : evidence from the Korean stock market

Lee, Jong Eun - In: The journal of applied business research 32 (2016) 3, pp. 777-790

Measuring income tax accrual quality

Choudhary, Preeti; Koester, Allison; Shevlin, Terry - In: Review of accounting studies 21 (2016) 1, pp. 89-139

Accruals, cash flows, and operating profitability in the cross section of stock returns

Ball, Ray; Gerakos, Joseph; Linnainmaa, Juhani; … - In: Journal of financial economics 121 (2016) 1, pp. 28-45

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

Asymmetric persistence and the market pricing of accruals and cash flows

Konstantinidi, Theodosia; Kraft, Arthur; Pope, Peter F. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 140-165

Restructuring charges and takeover likelihood : evidence from the pre-and post-SFAS 146 eras

Adut, Davit; Holder, Anthony D.; Robin, Ashok J. - In: Journal of accounting and public policy 35 (2016) 2, pp. 192-207

The effect of overvaluation on investment and accruals : the role of information

Hu, Shing-yang; Lin, Yueh-hsiang; Lai, Christine W. - In: Journal of empirical finance 38 (2016), pp. 181-201

Beitragsentwicklung und Verteilungseffekte der RfB in PKV-Beständen

Neusius, Thomas - In: Zeitschrift für die gesamte Versicherungswissenschaft … 105 (2016) 3, pp. 171-190

The dynamics of premium reserves of life annuities under the regime of Solvency II

Bartels, Hans-Jochen; Bartels, Johannes - In: Zeitschrift für die gesamte Versicherungswissenschaft … 105 (2016) 5, pp. 525-535

What do accruals tell us about future cash flows?

Barth, Mary E.; Clinch, Greg J.; Israeli, Doron - In: Review of accounting studies 21 (2016) 3, pp. 768-807

Rückstellungen in der Bilanzierungspraxis : Ansatz, Ausweis und Bewertung in Handels- und Steuerrecht ; Beispiele, Praxistransfer, ABC der Rückstellungen (über 700 Stichwörter)

Petersen, Karl; Künkele, Kai Peter; Zwirner, Christian - 2016 - 2. erweiterte und aktualisierte Auflage

A comparative analysis of real and accrual earnings management around initial public offerings under different regulatory environments

Alhadab, M.; Clacher, I.; Keasey, Kevin - In: Journal of business finance & accounting : JBFA 43 (2016) 7/8, pp. 849-871

Forschungsbericht zum Projekt: "Bewertung von Rücklösungsverpflichtungen in der Münze Österreich AG"

Bös, Astrid; Schwaiger, Walter S. A. - In: Industrial Engineering und Management : Beiträge des …, (pp. 227-236). 2016

Analyse einer Harmonisierung von IFRS 4 und Solvency II : Bewertungsmethodik und Berichtspflichten im Kontext der Marktdisziplin

Breuer, Gereon - 2016

Auditor industry specialization and discretionary accruals : the role of client strategy

Yuan, Rongli; Cheng, Yingli; Ye, Kangtao - In: The international journal of accounting : TIJA 51 (2016) 2, pp. 217-239

The predictive power of investment and accruals

Lewellen, Jonathan; Resutek, Robert J. - In: Review of accounting studies 21 (2016) 4, pp. 1046-1080

Accruals management to avoid losses

Xu, Weihong - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1095-1120

The effect of accounting comparability on the accrual-based and real earnings management

Sohn, Byungcherl Charlie - In: Journal of accounting and public policy 35 (2016) 5, pp. 513-539

Accounting accruals, earnings management and future performance of IPOs

Omidian, Meisam; Nakhaei, Habibollah; Nakhaei, Karim - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 1, pp. 25-37

Einfluss der einseitigen Maßgeblichkeit bei langfristigen Rückstellungen unter Berücksichtigung von Bewertungsdivergenzen

Bachmann, Carmen; Richter, Konrad; Schuler, Carolin - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 68 (2016) 5, pp. 456-473

Does good corporate governance enhance accruals quality during financial crises?$Husam Aldamen and Keith Duncan

Aldamen, Husam; Duncan, Keith - In: Managerial auditing journal 31 (2016) 4/5, pp. 434-357

Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?

Armstrong, Christopher S.; Foster, George; Taylor, Daniel J. - In: Management science : journal of the Institute for … 62 (2016) 5, pp. 1316-1338

Limited attention, statement of cash flow disclosure, and the valuation of accruals

Miao, Bin; Teoh, Siew Hong; Zhu, Zinan - In: Review of accounting studies 21 (2016) 2, pp. 473-515

Statement of Cash Flows - Concrete Aspect of the Convergence of Global Accounting in the Context of the Paradigm of New Economy

Lepadatu, Gheorghe - In: International Journal of Academic Research in … 3 (2013) 2, pp. 44-49

Statement of cash flows presents useful information about changing the company's financial position, allowing assessing the enterprise’s ability to generate future cash flows and cash equivalents in the operating, investing and financing activities and their appropriate use. Treasury forecasts...

Resultados contábeis e fluxo de caixa operacional: uma análise em um grupo de empresas registradas na Bovespa

Quintana, Alexandre Costa; Quintana, Cristiane Gularte - In: Observatorio de la Economía Latinoamericana (2013) 182

O gerenciamento de resultados é um tema de interesse para analistas, reguladores, investidores, e outros profissionais ligados aos investimentos das empresas. A demonstração contábil pode ser alvo de manipulação em função da presença dos accruals discricionários ou não...

The role of discretionary accruals in earnings management : evidence from Tehran Stock Exchange

In: Management science letters 3 (2013) 9, pp. 2399-2404

The impact of life cycle on the value-relevance of cash flows versus accrual financial information : an empirical study based on Tehran Stock Exchange

Saleh, Fatemeh Karbalaee; Madrakian, Hasan; Bigdeli, … - In: Management science letters 3 (2013) 8, pp. 2251-2258

A study on relationship between abnormal accruals and future profitability : evidence from Tehran Stock Exchange

Valahzaghard, Mohammad Khodaei; Bakhsh, Samaneh Refahi - In: Management science letters 3 (2013) 11, pp. 2853-2858

Corporate governance compliance and discretionary accruals : New Zealand evidence

Bhuiyan, Md. Borhan Uddin; Roudaki, Jamal; Clark, Murray - In: Australasian accounting business and finance journal : AABF 7 (2013) 2, pp. 87-110