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Year of publication
Subject
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Rechnungsabgrenzung 708 Accruals and deferrals 702 Rückstellung 335 Accrual 333 Accounting policy 293 Bilanzpolitik 293 USA 265 United States 265 Public accounting 120 Öffentliches Rechnungswesen 120 Gewinn 86 Profit 85 Cash Flow 64 Cash flow 63 Capital income 50 Kapitaleinkommen 50 Theorie 48 Theory 48 Financial audit 47 Wirtschaftsprüfung 47 IFRS 43 Public sector 43 Deutschland 42 Germany 41 Öffentlicher Sektor 40 Accruals 37 Börsenkurs 35 Share price 35 Financial statement 33 Jahresabschluss 33 Rechnungswesen 33 Accounting 32 discretionary accruals 30 Earnings management 29 Corporate governance 28 Australia 27 Australien 27 Corporate Governance 27 Discretionary accruals 26 Gewinnermittlung 26
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Online availability
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Undetermined 182 Free 124
Type of publication
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Article 517 Book / Working Paper 191
Type of publication (narrower categories)
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Article in journal 481 Aufsatz in Zeitschrift 481 Graue Literatur 36 Non-commercial literature 36 Aufsatz im Buch 34 Book section 34 Arbeitspapier 33 Working Paper 33 Hochschulschrift 23 Thesis 21 Conference paper 9 Konferenzbeitrag 9 Commentary 5 Kommentar 5 Reprint 3 Collection of articles of several authors 2 Sammelwerk 2 Amtsdruckschrift 1 Bibliografie enthalten 1 Bibliography included 1 Case study 1 Collection of articles written by one author 1 Dissertation u.a. Prüfungsschriften 1 Fallstudie 1 Government document 1 Sammlung 1 Systematic review 1 Übersichtsarbeit 1
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Language
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English 656 German 51 French 2 Slovak 1
Author
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Robinson, Marc 12 Sloan, Richard G. 9 Cohen, Sandra 7 Resutek, Robert J. 7 Teoh, Siew Hong 7 Alhadab, Mohammad 6 Shan, Yaowen 6 Taylor, Stephen L. 6 Clacher, Iain 5 Hirshleifer, David 5 Keasey, Kevin 5 Larson, Chad R. 5 Lerman, Alina 5 Papanastasopoulos, Georgios A. 5 Aswar, Khoirul 4 Barton, Allan D. 4 Berndt, Thomas 4 Bushman, Robert M. 4 García-Teruel, Pedro J. 4 Gårseth-Nesbakk, Levi 4 Hilgers, Dennis 4 Hou, Kewei 4 Kim, Jung Hoon 4 Lewellen, Jonathan 4 Martínez-Solano, Pedro 4 Papanastasopoulos, George A. 4 Penman, Stephen H. 4 Sánchez-Ballesta, Juan P. 4 Adhikari, Pawan 3 Alam, Pervaiz 3 Anessi-Pessina, Eugenio 3 Barth, Mary E. 3 Casey, Ryan 3 Cerqueira, Antonio 3 Chan, Konan 3 Christofzik, Désirée I. 3 Clinch, Greg 3 Darjezi, Javad Izadi Zadeh 3 Gao, Feng 3 Goncharov, Igor 3
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Institution
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School of Economics and Finance <Brisbane> 5 OECD 2 Peter Lang GmbH 2 Internationaler Währungsfonds 1 Melbourne Business School 1 Technische Universität Chemnitz 1 United States / Congressional Budget Office 1 Vereinte Nationen / Department of Technical Cooperation for Development 1 Westfälische Wilhelms-Universität Münster 1
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Published in...
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Journal of accounting & economics 21 Review of quantitative finance and accounting 21 Financial accountability & management : in governments, public services and charities 14 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 13 Journal of business finance & accounting : JBFA 13 Review of accounting studies 13 Abacus : a journal of accounting, finance and business studies 12 Advances in accounting : a research annual 11 The accounting review : a publication of the American Accounting Association 11 The journal of applied business research 10 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 9 European accounting review 9 International review of financial analysis 9 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 7 Discussion papers in economics, finance and international competitiveness 7 Accounting forum : advancing the interdisciplinary and global connection of accounting research 6 Accounting horizons : a quarterly publication of the American Accounting Association 6 Auditing : a journal of practice & theory 6 OECD journal on budgeting 6 Australian accounting review 5 International journal of accounting and information management 5 International journal of accounting, auditing and performance evaluation : IJAAPE 5 International journal of economics and financial issues : IJEFI 5 Journal of accounting in emerging economies : JAEE 5 The international journal of accounting : TIJA 5 Australasian accounting business and finance journal : AABF 4 Corporate ownership & control : international scientific journal 4 International journal of accounting and finance 4 Journal of accounting research 4 Journal of accounting, auditing & finance 4 Journal of international accounting auditing & taxation 4 Applied economics 3 Asia-Pacific journal of accounting & economics : APJAE 3 Asian review of accounting 3 Cogent business & management 3 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 3 Financial accounting and investment management ; Vol. II 3 Fisher College of Business working paper series 3 IRZ : Zeitschrift für internationale Rechnungslegung 3 International journal of business and economic sciences applied research : IJBESAR 3
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Source
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ECONIS (ZBW) 704 USB Cologne (EcoSocSci) 4
Showing 1 - 50 of 708
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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
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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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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
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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
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The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia
Al-Shattarat, Basiem - 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...
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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...
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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...
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Construct Validity in Accruals Quality Research
Nezlobin, Alexander - 2020
A large body of empirical research in accounting investigates the causes and consequences of accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate the validity of the underlying measures of accruals quality. We evaluate these...
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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia - 2020
There are several explanations for why accruals persist into earnings at lower rates than cash flows. These include that accruals contain estimation error, diminishing returns to investment, and product-markets shocks. We predict that the mixed attribute GAAP measurement model along with the...
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Accrual Duration
Dichev, Ilia D. - 2020
We define accrual duration as the length of time between an accrual and its associated cash flow. Accrual duration and accrual discretion are inextricably linked by the fundamentals of the accrual process because one side of an accrual pair is pinned down by the sign and magnitude of its...
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The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting
Oh, Hyung Il - 2020
Considerable research has been devoted to the evaluation of accrual accounting, with an accrual-cash flow relation at the center of the investigation. However, much of the research is based on misconceptions. First, accruals are defined as changes in balance sheet items, but these are not the...
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Cost Stickiness and Accrual Models
Cano‐Rodríguez, Manuel - 2020
Previous research has shown that costs exhibit a sticky behavior: Costs increases when sales rise are larger than cost decreases when sales drop. Given that the traditional accrual models rely on the assumption of costs responding equally to sales increases and to sales decreases, the sticky...
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The Usefulness of Accrual Accounting in Forming Analysts’ Forecasts of Accruals and Cash Flows from Operations
Sankaraguruswamy, Srinivasan - 2020
Recent work shows that the role of accrual accounting in mitigating the timing differences between cash flows and operating performance has been disappearing over time (Bushman, Lerman, and Zhang 2016). We argue that even though there is noise in the accrual accounting process, sophisticated...
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A comparison of models for predicting discretionary accruals : a cross-country analysis
Acar, Goksel; Coşkun, Ali - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 315-328
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Do life-cycles affect financial reporting quality? : evidence from emerging market
Can, Gökberk - In: Cogent business & management 7 (2020) 1, pp. 1-24
This paper aims to present the effect of life cycle on financial reporting quality (FRQ). Discretionary accruals, small profit, and audit aggressiveness were used to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645...
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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
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Family businesses restrict accrual and real earnings management : case study in Saudi Arabia
Alhebri, Adeeb Abdulwahab; Al-Duais, Shaker Dahan - In: Cogent business & management 7 (2020) 1, pp. 1-15
This paper investigates accrual earnings management (AEM) and real earnings management (REM) in family businesses (FB) in Saudi Arabia. Current literature indicates that minority rights are confiscated by the controlling shareholders in a business environment weak to protect investors. Based on...
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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...
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Assessing accrual accounting implementation in Cianjur regency : an empirical investigation
Dianto, Aditya Wira; Aswar, Khoirul - In: International journal of business and economic sciences … 13 (2020) 1, pp. 7-13
Purpose: This research aimed to analyse the effect of top management support, training and communication on the implementation of accrual accounting. Design/methodology/approach: The hypotheses of the study were tested using the survey data from 63 working unit in Cianjur Regency. The instrument...
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External audit(or) quality and accrual earnings management : further evidence from Nigeria
Soyemi, Kenny Adedapo; Olufemi, Olubukonla Abosede; … - In: Malaysian management journal : MMJ 24 (2020), pp. 31-56
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Accruals in the prediction of forthcoming cash flows in the companies listed at Pakistan stock exchange
Hussain, Rai Imtiaz; Abidin, Noor Saadah Zainal; … - In: International journal of economics and financial issues … 10 (2020) 5, pp. 130-139
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Accrual Accounting Adoption In Java Municipalities : An Empirical Investigation
Aswar, Khoirul - 2020
Purpose: Beginning from the assumption that accrual accounting is useful in ensuring the high performance of management systems, this article investigates explanatory factors concerning the level of accrual accounting adoption in municipalities on the Indonesia island of Java....
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Accounting for Uncertainty : An Application of Bayesian Methods to Accruals Models
Breuer, Matthias - 2020
We provide an applied introduction to Bayesian estimation methods for empirical accounting research. To showcase the methods, we compare and contrast the estimation of accruals models via a Bayesian approach with the literature's standard approach. The standard approach takes a given model of...
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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/10012840360
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Bank loan covenants, accrual quality and firms’ information environment
Chen, Chao-Jung; He, Wen; Lu, Chien-Ju; Yu, Xin - In: Accounting and finance 62 (2022) 1, pp. 547-575
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Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Shoaib, Adnan; Siddiqui, Muhammad Ayub - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 1526-1546
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Impact of managerial incentive structure on operating asymmetries and accruals
Jin, Byunghoon - In: The journal of corporate accounting & finance 33 (2022) 1, pp. 111-123
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Earnings and discretionary accruals
Jamadar, Yasmin; San, Ong Tze; Abdullah, Asna Atqa; … - In: Managerial and decision economics : MDE ; the … 43 (2022) 2, pp. 431-439
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Accrual accounting at different levels of the public sector : a systematic literature review
Azhar, Zubir; Alfan, Ervina; Kishan, Krishnen; Nurul … - In: Australian accounting review : AAR 32 (2022) 1, pp. 36-62
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Does the disclosure of internal control deficiency matter for accrual quality? : evidence from China
Deng, Kebin; Hu, Fang; Tian, Gary Gang; Zhong, Ziying - In: Journal of contemporary accounting & economics 18 (2022) 1, pp. 1-20
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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
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Accounting Comparability, Financial Reporting Quality, and the Pricing of Accruals
Chen, Anthony - 2019
This study examines the impact of accounting comparability on financial reporting quality and the extent to which financial statement users understand the implications of firms' accruals. We predict that comparability improves the information environment, which not only enhances the ability of...
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Accruals and Forecasting
Chu, K.C. Kenneth - 2019
Sloan (1996), Richardson et al. (2005, 2006) examine how firms' accruals relate to subsequent financial performance. They identify a negative correlation and attribute it to accruals lack of reliability. This paper considers the issue from a different starting point: we forecast sales and...
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Implementation of Accrual Based Government Accounting Standards in Papua Province Government
Marice, Ina - 2019
In accordance with the mandate of Law No. 17 of 2003 and PP No. 71 of 2010, starting in 2015, regional governments must use the accrual basis. BPKP Representatives of Papua Province apply an accrual basis in the preparation and presentation of Balance Sheets, Operational Reports, and Changes in...
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High Accruals Momentum
Hao, Xiaoting - 2019
We examine the information content of high accruals momentum defined as a string of high discretionary accruals for four consecutive years. We find that firms that consistently report high levels of discretionary accruals experience low subsequent returns. The results are robust after we control...
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The Ebbing of Accrual Accounting
Starica, Catalin - 2019
This paper investigates the evolution of accruals ability to improve the information content of earnings over cash flows, as reflected in market prices. We documented a pronounced decline in the price association of earnings relative to cash flows. We find that, after year 2000, cash flows have...
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Accrual Accounting and Resource Allocation : A General Equilibrium Analysis
Choi, Jung Ho - 2019
I evaluate the role of accrual accounting in improving firms' production decisions and resource allocation across firms. I introduce both cash flow and accounting earnings as imperfect measures of performance into a general equilibrium model with heterogeneous firms under imperfect information....
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Does IFRS convergence really increase accounting qualities? : emerging market evidence
Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220
Purpose This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Design/methodology/approach It...
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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...
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Factors on the accrual accounting adoption : empirical evidence from Indonesia
Aswar, Khoirul - In: International journal of business and economic sciences … 12 (2019) 3, pp. 36-42
Purpose: This study aims to examine the relationship between top management support, implementation costs, and effective project leader and the level of accrual accounting adoption in Indonesia's municipalities. Design/methodology/approach: The hypotheses of the study were tested using the...
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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...
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A Re-examination of Accruals Quality Following Restatements
Herly, Marie - 2019
Empirical research from the first years following SOX suggests that firms improve accruals quality following restatements, but both the number and materiality of restatements have declined since then. This decline may affect firms' responses to restatements and hence we re-examine whether...
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Accruals Quality and Cost of Capital : Evidence from Chinese Stock Market
Hong, Philip Keejae - 2019
We seek evidence of a link between accruals-based earnings quality (EQ) and cost of capital by examining two classes of shares traded in China's segregated markets during 1995-2000. The A- and B-shares introduced respectively for domestic and foreign investors carry identical cash flow rights,...
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Accrual Reversals and Cash Conversion
Bloomfield, Matthew J. - 2019
We estimate the firm-level rate at which working capital accruals convert into future cash flows. These conversion rates determine the expected cash value of a dollar of working capital accruals. For firms whose accrual innovations reverse within one year, we find that, on average, a one dollar...
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New Public Management (NPM) and the Introduction of an Accrual Accounting System : A Case Study of an Italian Regional Government Authority
Bruno, Adriana - 2021 - 1st ed. 2021.
In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector. One key innovation is the adoption of accrual accounting from business enterprise. The unresolved question is, what does accrual accounting mean in practice...
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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
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Enforcement, managerial discretion, and the informativeness of accruals
Windisch, David - In: The European accounting review 30 (2021) 4, pp. 705-732
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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
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Differential impact of earnings management on the accrual anomaly
Bansal, Manish; Ali, Asgar - In: The journal of asset management : a major new, … 22 (2021) 7, pp. 559-572
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Accruals quality and the cost of debt : evidence from Vietnam
Ha Thi Thu Le; Xuan Vinh Vo; Thi Thuc Vo - In: International review of financial analysis 76 (2021), pp. 1-10
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