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  • Search: subject_exact:"Accrual accounting"
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Year of publication
Subject
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Accruals and deferrals 727 Rechnungsabgrenzung 727 Rückstellung 380 Accrual 378 Accounting policy 311 Bilanzpolitik 311 accrual accounting 148 Public accounting 144 Öffentliches Rechnungswesen 144 Gewinn 132 Profit 131 government finance 66 Cash Flow 60 Cash flow 60 Public sector 55 USA 54 United States 54 budget execution 54 Börsenkurs 53 Share price 53 Öffentlicher Sektor 52 Capital income 51 Kapitaleinkommen 51 budget process 51 accounting standards 50 financial management 50 budget preparation 49 government finance statistics 48 Accounting 47 Financial audit 47 IFRS 47 Wirtschaftsprüfung 47 internal audit 46 Deutschland 45 Germany 45 Rechnungswesen 45 budget law 45 contingent liabilities 45 fiscal policy 45 internal control 45
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Online availability
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Free 297 Undetermined 209
Type of publication
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Article 566 Book / Working Paper 312 Other 1
Type of publication (narrower categories)
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Article in journal 498 Aufsatz in Zeitschrift 498 Aufsatz im Buch 34 Book section 34 Graue Literatur 33 Non-commercial literature 33 Working Paper 29 Arbeitspapier 26 Hochschulschrift 23 Thesis 22 Conference paper 10 Konferenzbeitrag 10 Article 5 Collection of articles of several authors 2 Conference Paper 2 Sammelwerk 2 Amtsdruckschrift 1 Bibliografie enthalten 1 Bibliography included 1 Case study 1 Collection of articles written by one author 1 Fallstudie 1 Government document 1 Master Thesis 1 Sammlung 1 Systematic review 1 Übersichtsarbeit 1
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Language
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English 725 Undetermined 101 German 50 French 2 Czech 1 Italian 1 Slovak 1
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Author
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Cohen, Sandra 13 Robinson, Marc 12 Sloan, Richard G. 9 Resutek, Robert J. 8 Teoh, Siew Hong 7 Diamond, Jack 6 Eriotis, Nikolaos 6 Larson, Chad R. 6 Stamatiadis, Filippos 6 Aswar, Khoirul 5 Barton, Allan D. 5 Chan, Konan 5 Hirshleifer, David 5 Jegadeesh, Narasimhan 5 Kaimenakis, Nikolaos 5 Lerman, Alina 5 Lienert, Ian 5 Meyer, Marco 5 Papanastasopoulos, Georgios A. 5 Vasiliou, Dimitrios 5 Alhadab, Mohammad 4 Bushman, Robert M. 4 Cassar, Gavin 4 Christofzik, Désirée I. 4 Clacher, Iain 4 García-Teruel, Pedro J. 4 Gårseth-Nesbakk, Levi 4 Hilgers, Dennis 4 Hou, Kewei 4 Ittner, Christopher D. 4 Jagalla, Tobias 4 Kim, Jung Hoon 4 Lakonishok, Josef 4 Lewellen, Jonathan 4 Martínez-Solano, Pedro 4 Mussari, Riccardo 4 Shan, Yaowen 4 Sánchez-Ballesta, Juan P. 4 Taylor, Stephen L. 4 Adhikari, Pawan 3
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Institution
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International Monetary Fund (IMF) 89 International Monetary Fund 58 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 6 School of Economics and Finance <Brisbane> 5 OECD 2 Peter Lang GmbH 2 World Bank 2 Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance 1 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 1 Faculteit Economie en Bedrijfskunde, Universiteit Gent 1 IFAC 1 Internationaler Währungsfonds 1 Keleti Károly Gazdasági Kar, Óbudai Egyetem 1 Melbourne Business School 1 National Bureau of Economic Research 1 Technische Universität Chemnitz 1 United States / Congressional Budget Office 1 Westfälische Wilhelms-Universität Münster 1
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Published in...
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IMF Staff Country Reports 58 IMF Working Papers 29 Journal of accounting & economics 20 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 14 Advances in accounting : a research annual 11 The accounting review : a publication of the American Accounting Association 11 Abacus : a journal of accounting, finance and business studies 9 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 9 The journal of applied business research 9 International review of financial analysis 8 Accounting forum : advancing the interdisciplinary and global connection of accounting research 6 Accounting horizons : a quarterly publication of the American Accounting Association 6 Discussion papers in economics, finance and international competitiveness 6 International journal of accounting, auditing and performance evaluation : IJAAPE 6 International journal of economics and financial issues : IJEFI 6 MPRA Paper 6 OECD journal on budgeting 6 Journal of accounting and public policy 5 Journal of contemporary accounting & economics 5 Journal of international accounting auditing & taxation 5 Journal of public budgeting, accounting & financial management 5 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 4 Applied economics 4 Australasian accounting business and finance journal : AABF 4 Cogent business & management 4 IRZ : Zeitschrift für internationale Rechnungslegung 4 Journal of accounting in emerging economies : JAEE 4 Journal of accounting research 4 Managerial auditing journal 4 The British accounting review : the journal of the British Accounting Association 4 Accounting, Economics, and Law : AEL ; a convivium 3 Advances in quantitative analysis of finance and accounting : a research annual 3 African journal of accounting, auditing and finance : AJAAF 3 Annales Universitatis Apulensis Series Oeconomica 3 Asian review of accounting 3
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Source
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ECONIS (ZBW) 742 RePEc 122 EconStor 11 BASE 4
Showing 1 - 50 of 879
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The impact of IPSAS adoption on corruption in developing countries
Tawiah, Vincent Konadu - In: Financial accountability and management 39 (2023) 1, pp. 103-124
Persistent link: https://ebtypo.dmz1.zbw/10014288446
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Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias; Schütt, Harm H. - In: Review of accounting studies 28 (2023) 2, pp. 726-768
Persistent link: https://ebtypo.dmz1.zbw/10014335928
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Cash to accruals accounting in British central government : a journey through time
Edwards, John Richard - In: Financial accountability and management 39 (2023) 1, pp. 40-59
Persistent link: https://ebtypo.dmz1.zbw/10014288438
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Do taxes still affect earning persistence?
Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-13
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...
Persistent link: https://ebtypo.dmz1.zbw/10014245910
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The accrual accounting principle and its implications for Portuguese tax courts decisions
Taborda, Daniel; Sousa, João - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 539-562
Persistent link: https://ebtypo.dmz1.zbw/10014370294
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Pathways for implementing an asset information framework for the valuation and management of fixed assets
Salah, Mohamed; Bisogno, Marco - In: Measurement in public sector financial reporting : …, (pp. 19-37). 2023
Persistent link: https://ebtypo.dmz1.zbw/10014287576
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Accrual accounting and the local government budget : a matching evaluation
Raffer, Christian - 2020
The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...
Persistent link: https://ebtypo.dmz1.zbw/10012438189
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Institucional isomorphism in IPSAS adoption
Rincón-Soto, Carlos Augusto; Gómez-Villegas, Mauricio - In: Cuadernos de administración : quarterly publication of … 36 (2020) 68, pp. 204-218
Persistent link: https://ebtypo.dmz1.zbw/10012614961
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Chief executive officer characteristics and discretionary accruals in an emerging economy
Marwan Altarawneh; Rohami Shafie; Rokiah Ishak; Ghaleb, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from 2012 to 2016. Panel data method is used...
Persistent link: https://ebtypo.dmz1.zbw/10014420340
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Accrual-based and cash-based earnings management in Algeria : substitution or complementary
Bilal, Kimouche - In: Croatian review of economic, business and social … 8 (2022) 1, pp. 1-17
Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt the two strategies in different ways,...
Persistent link: https://ebtypo.dmz1.zbw/10013279708
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The effect of internal control quality on real and accrual-based earnings management : evidence from France
Boulhaga, Mounia; Bouri, Abdelfettah; Elbardan, Hany - In: Journal of management control 33 (2022) 4, pp. 545-567
Persistent link: https://ebtypo.dmz1.zbw/10013453666
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Accrual management and firm-specific risk
Yuni Pristiwati Noer Widianingsih; Doddy Setiawan; … - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-12
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management and firm-specific risk based on information...
Persistent link: https://ebtypo.dmz1.zbw/10013463798
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The growth of research in earnings management phenomenon
Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375
Persistent link: https://ebtypo.dmz1.zbw/10013499337
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The informational role of aggregate accounting earnings and their components in predicting GDP growth : evidence from Korea
Son, Min-Ho; Jeong, Kyunbeom - In: Cogent business & management 9 (2022) 1, pp. 1-20
Research on the information value of accounting data has been mainly conducted from the perspective of individual companies and the capital market. However, in recent years, the area has been expanding to an aggregate perspective and the analysis of the relationship with the macro economy. Among...
Persistent link: https://ebtypo.dmz1.zbw/10014431961
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Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri; Teinilä, Timo - In: International journal of managerial and financial … 14 (2022) 1, pp. 56-83
Persistent link: https://ebtypo.dmz1.zbw/10013256745
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Cash and accrual : a dual system of accountability for salient stakeholders by the first Italian higher school of commerce
Agostini, Marisa; Sòstero, Ugo - In: Accounting history : journal of the Accounting History … 27 (2022) 3, pp. 445-466
Persistent link: https://ebtypo.dmz1.zbw/10013387348
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Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah; Louis, Henock; Sani, Jalal - In: Journal of accounting research 60 (2022) 4, pp. 1551-1582
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Does accrual accounting alter fiscal policy decisions? : evidence from Germany
Christofzik, Désirée I. - 2019
Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...
Persistent link: https://ebtypo.dmz1.zbw/10012036183
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Does accrual accounting alter fiscal policy decisions? : evidence from Germany
Christofzik, Désirée I. - 2019
Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...
Persistent link: https://ebtypo.dmz1.zbw/10012265284
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Nonaudit services, audit committee characteristics and accruals quality in Malaysia
Wan Zurina Nik Abdul Majid; Effiezal Aswadi bn Abdul Wahab - In: Asian journal of accounting research 7 (2022) 2, pp. 146-162
Persistent link: https://ebtypo.dmz1.zbw/10013330672
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Earnings Announcement Beta and Accrual of Risk Premium
Chen, Jingjing; Chen, Linda H.; Jiang, George J. - 2021
Earnings announcements present a clear risk to investors and, under rational asset pricing theory, such risk should be consistently priced in stocks. However, we find that stocks with high earnings announcement risk earn significantly higher returns only during months when firms have earnings or...
Persistent link: https://ebtypo.dmz1.zbw/10013237378
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Managers’ Use of External Information in Their Accrual Estimates : Evidence from the Impact of Stock Liquidity on Accruals Quality
Fang, Jing; Myers, Linda A.; G. Raymundo, Fellipe - 2021
Because stock liquidity should improve managers’ access to external information, we examine whether managers of firms with higher stock liquidity form more accurate accrual estimates. Consistent with our expectations, we find that accrual estimation errors of firms with more liquid stocks are...
Persistent link: https://ebtypo.dmz1.zbw/10013249498
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Inventory Control under Corporate Income Tax and Accrual Accounting
Pang, Zhan; Xiao, Yixuan - 2021
Corporate income tax (CIT), as an important economic instrument in most jurisdictions, constitutes a significant portion of financial costs in business operations. It is known that the structure of tax function, accounting method and loss carryover policy have significant impacts on a firm's...
Persistent link: https://ebtypo.dmz1.zbw/10013249599
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The Rise of Accruals Seasonality Spread
Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian - 2021
We document that historical patterns of accruals seasonality predict future stock returns. Firms with historically larger accruals in a given quarter of the year earn lower stock returns when those accruals are expected to be announced. The accruals seasonality spread is significant only in the...
Persistent link: https://ebtypo.dmz1.zbw/10013311326
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The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.; Yahya, Sofri; Yassin, Mohammed M.; … - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 153-174
Persistent link: https://ebtypo.dmz1.zbw/10012664450
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The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia
Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16
This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...
Persistent link: https://ebtypo.dmz1.zbw/10012665521
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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://ebtypo.dmz1.zbw/10012649555
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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://ebtypo.dmz1.zbw/10012610618
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Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China
Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516
This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...
Persistent link: https://ebtypo.dmz1.zbw/10012888475
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Quo Vadis, earnings management? : Analysis of manipulation determinants in Central European environment
Valaskova, Katarina; Adamko, Peter; Michalikova, … - In: Oeconomia Copernicana 12 (2021) 3, pp. 631-669
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Earnings management of insolvent firms and the prediction of corporate defaults via discretionary accruals
Park, Sambock; Kim, Sung-Kyoo; Lee, Sangryul - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-24
Studies on the characteristics of insolvent firms' earnings management are critical, as the ripple effects of a firm's opportunistic accounting and insolvency on society can be widespread and significant. This study divides a dataset of unlisted firms into four groups (large firms that have...
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The limits of accrual accounting applied to public accounts : a French view
Milot, Jean-Paul - In: OECD journal on budgeting 21 (2021) 1, pp. 155-168
Persistent link: https://ebtypo.dmz1.zbw/10012522814
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Implementation of accrual accounting concept in Indonesian government: is it the true concept?
Ram'dhan, M. Nur; Nurdiono; Evana, Einde; Dewi, Fajar … - In: International journal of trade and global markets 14 (2021) 2, pp. 166-175
Persistent link: https://ebtypo.dmz1.zbw/10012534793
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Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew; Cantrell, Brett; Dickinson, Victoria - In: Advances in accounting : a research annual 60 (2023), pp. 1-19
Persistent link: https://ebtypo.dmz1.zbw/10014285153
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Accrual-based accounting and fiscal performance : empirical evidence from higher education institutions
Kim, Jin; Chung, Il Hwan - In: Public performance & management review 46 (2023) 4, pp. 920-941
Persistent link: https://ebtypo.dmz1.zbw/10014324839
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Examining the status of IPSAS adoption at the country level : an analysis of the OECD member states
Bekiaris, Michalis; Paraponti, Thekla - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 296-325
Persistent link: https://ebtypo.dmz1.zbw/10014325408
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IFRS experience and earnings quality in the GCC region
Al-Enzy, Nasser S. Kh.; Monem, Reza; Nahar, Shamsun - In: International journal of managerial finance : IJMF 19 (2023) 3, pp. 670-690
Persistent link: https://ebtypo.dmz1.zbw/10014326036
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Public sector financial management in New Zealand central government : the role of public sector accountants
Gill, John; Sharma, Umesh - In: Journal of public budgeting, accounting & financial … 35 (2023) 1, pp. 65-72
Persistent link: https://ebtypo.dmz1.zbw/10013553441
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Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis; Markogiannopoulou, Antonia - In: Journal of public budgeting, accounting & financial … 35 (2023) 1, pp. 115-140
Persistent link: https://ebtypo.dmz1.zbw/10013553448
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Detecting earnings management : a comparison of accrual and real earnings manipulation models
Nguyen, Thi Thu Ha; Ibrahim, Salma; Giannopulos, … - In: Journal of applied accounting research 24 (2023) 2, pp. 344-379
Persistent link: https://ebtypo.dmz1.zbw/10014234302
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Accruals, cash flows and stock returns : evidence from BIST 100
Kaya, Emine - In: Macroeconomics and finance in emerging market economies 16 (2023) 1, pp. 137-156
Persistent link: https://ebtypo.dmz1.zbw/10014235101
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Association between earnings management and corporate governance mechanisms : a study based on select firms in India
Chatterjee, Rajashri; Rakshit, Debdas - In: Global business review 24 (2023) 1, pp. 152-170
Persistent link: https://ebtypo.dmz1.zbw/10014229814
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The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management
Ibrahim, Salma - 2023
Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under SEC...
Persistent link: https://ebtypo.dmz1.zbw/10014265316
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Reconstructing identity and logic through the implementation of accrual accounting in Malaysia : an intra-organisational analysis
Rozaidy, M.; Khalid, Siti Nabiha Abdul - In: Journal of management & governance 27 (2023) 1, pp. 331-370
Persistent link: https://ebtypo.dmz1.zbw/10014259055
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The role of earnings management via real activities and accrual management in PIPEs
Gunny, Katherine; Pollard, Troy - In: Review of quantitative finance and accounting 61 (2023) 2, pp. 481-500
Persistent link: https://ebtypo.dmz1.zbw/10014342040
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Investigating accrual and real earnings management of financially troubled Indian firms
Tiwari, Sweta; Chatterjee, Chanchal - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 5, pp. 592-611
Persistent link: https://ebtypo.dmz1.zbw/10014391373
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The differential pricing of cash flows and total accruals
Mostafa, Wael - In: Managerial finance 49 (2023) 8, pp. 1314-1326
Persistent link: https://ebtypo.dmz1.zbw/10014311556
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The impact of board gender diversity in reducing abnormal accruals
Ssekiboobo, Diana L. K.; Akileng, Godfrey; Namanya, David - In: International journal of governance and financial … 1 (2023) 4, pp. 315-350
Persistent link: https://ebtypo.dmz1.zbw/10014312061
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Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system : a preliminary assessment
Suhaiza Ismail - In: Meditari accountancy research 31 (2023) 3, pp. 658-674
Persistent link: https://ebtypo.dmz1.zbw/10014362583
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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://ebtypo.dmz1.zbw/10014365780
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