Статті в журналах з теми "Accruals"
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Martias, Andi. "ANALISA PENGARUH FREE CASH FLOW, AUDIT INTERNAL, LIKUIDITAS, LEVERAGE DENGAN DISCREATIONARY ACCRUAL Pada PT. ALSY." Jurnal Perspektif 18, no. 1 (March 1, 2020): 45–53. http://dx.doi.org/10.31294/jp.v18i1.7195.
Zhang, X. Frank. "Accruals, Investment, and the Accrual Anomaly." Accounting Review 82, no. 5 (October 1, 2007): 1333–63. http://dx.doi.org/10.2308/accr.2007.82.5.1333.
Hafzalla, Nader, Russell Lundholm, and E. Matthew Van Winkle. "Percent Accruals." Accounting Review 86, no. 1 (January 1, 2011): 209–36. http://dx.doi.org/10.2308/accr.00000011.
Izadi Zadeh Darjezi, Javad. "The role of accrual estimation errors to determine accrual and earnings quality." International Journal of Accounting & Information Management 24, no. 2 (May 3, 2016): 98–115. http://dx.doi.org/10.1108/ijaim-04-2015-0022.
Canitz, Felix, Christian Fieberg, Kerstin Lopatta, Thorsten Poddig, and Thomas Walker. "Revisiting the (mis)pricing of the accrual anomaly." Journal of Risk Finance 19, no. 3 (May 21, 2018): 210–24. http://dx.doi.org/10.1108/jrf-12-2016-0154.
Krishnan, Gopal V. "Audit Quality and the Pricing of Discretionary Accruals." AUDITING: A Journal of Practice & Theory 22, no. 1 (March 1, 2003): 109–26. http://dx.doi.org/10.2308/aud.2003.22.1.109.
Dechow, Patricia M., and Ilia D. Dichev. "The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors." Accounting Review 77, s-1 (March 1, 2002): 35–59. http://dx.doi.org/10.2308/accr.2002.77.s-1.35.
Ashbaugh-Skaife, Hollis, Daniel W. Collins, William R. Kinney, and Ryan LaFond. "The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality." Accounting Review 83, no. 1 (January 1, 2008): 217–50. http://dx.doi.org/10.2308/accr.2008.83.1.217.
Frankel, Richard M., and Yan Sun. "Predicting Accruals Based on Cash-Flow Properties." Accounting Review 93, no. 5 (January 1, 2018): 165–86. http://dx.doi.org/10.2308/accr-52001.
Sun, Lan. "Accrual mispricing in the era of corporate governance reforms." Asian Review of Accounting 28, no. 3 (May 5, 2020): 373–94. http://dx.doi.org/10.1108/ara-08-2019-0143.
A. Papanastasopoulos, Georgios, Andreas I. Tsalas, and Dimitrios D. Thomakos. "The accrual anomaly in the Greek stock market." Investment Management and Financial Innovations 13, no. 2 (July 14, 2016): 322–33. http://dx.doi.org/10.21511/imfi.13(2-2).2016.07.
Nugroho, Bayu Adi, and Jasman Jasman. "Can Managers Use Accruals Quality for Creating Investment Opportunity Set and Increasing Firm Value?" Binus Business Review 9, no. 3 (November 30, 2018): 235–45. http://dx.doi.org/10.21512/bbr.v9i3.4891.
Beneish, Messod D., and Mark E. Vargus. "Insider Trading, Earnings Quality, and Accrual Mispricing." Accounting Review 77, no. 4 (October 1, 2002): 755–91. http://dx.doi.org/10.2308/accr.2002.77.4.755.
Owens, Edward L., Joanna Shuang Wu, and Jerold Zimmerman. "Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals." Accounting Review 92, no. 2 (July 1, 2016): 183–219. http://dx.doi.org/10.2308/accr-51523.
Linck, James S., Jeffry Netter, and Tao Shu. "Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment." Accounting Review 88, no. 6 (June 1, 2013): 2117–43. http://dx.doi.org/10.2308/accr-50537.
Mulyono, Kasmawati Erlinda N. G., and Umi Murtini. "PENGARUH PERUBAHAN UNDAI\G-I.JNDAIIG PERPAJAKAN NOMOR 17 TAHUN 2OOO TERHADAP MANAJEMEN LABA." Jurnal Riset Akuntansi dan Keuangan 5, no. 2 (August 1, 2009): 1. http://dx.doi.org/10.21460/jrak.2009.52.154.
Raonic, Ivana, and Ali Sahin. "Do analysts understand accruals’ persistence? Evidence revisited." Journal of Applied Accounting Research 21, no. 1 (December 2, 2019): 38–59. http://dx.doi.org/10.1108/jaar-07-2018-0103.
Cheng, C. S. Agnes, and Wayne B. Thomas. "Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows." Accounting Review 81, no. 5 (October 1, 2006): 1151–67. http://dx.doi.org/10.2308/accr.2006.81.5.1151.
Resutek, Robert J. "Intangible Returns, Accruals, and Return Reversal: A Multiperiod Examination of the Accrual Anomaly." Accounting Review 85, no. 4 (July 1, 2010): 1347–74. http://dx.doi.org/10.2308/accr.2010.85.4.1347.
Barth, Mary E., Donald P. Cram, and Karen K. Nelson. "Accruals and the Prediction of Future Cash Flows." Accounting Review 76, no. 1 (January 1, 2001): 27–58. http://dx.doi.org/10.2308/accr.2001.76.1.27.
Izadi Zadeh Darjezi, Javad, Homagni Choudhury, and Alireza Nazarian. "Simulation evidence on the properties of alternative measures of working capital accruals." International Journal of Accounting & Information Management 25, no. 4 (October 2, 2017): 378–94. http://dx.doi.org/10.1108/ijaim-12-2016-0114.
Gong, Guojin, Laura Yue Li, and Hong Xie. "The Association between Management Earnings Forecast Errors and Accruals." Accounting Review 84, no. 2 (March 1, 2009): 497–530. http://dx.doi.org/10.2308/accr.2009.84.2.497.
Sullivan, Michael, and Andrew Jianzhong Zhang. "The Accrual Anomaly and the Announcement Effect of Short Arbitrage." Quarterly Journal of Finance 07, no. 01 (February 21, 2017): 1650017. http://dx.doi.org/10.1142/s2010139216500178.
Baber, William R., Sok-Hyon Kang, and Ying Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint." Accounting Review 86, no. 4 (April 1, 2011): 1189–212. http://dx.doi.org/10.2308/accr-10037.
Kim, Young Jun, Jung Hoon Kim, Sewon Kwon, and Su Jeong Lee. "Percent accruals and the accrual anomaly: Korean evidence." Pacific-Basin Finance Journal 35 (November 2015): 340–66. http://dx.doi.org/10.1016/j.pacfin.2015.02.006.
Doyle, Jeffrey T., Weili Ge, and Sarah McVay. "Accruals Quality and Internal Control over Financial Reporting." Accounting Review 82, no. 5 (October 1, 2007): 1141–70. http://dx.doi.org/10.2308/accr.2007.82.5.1141.
Barth, Mary E., William H. Beaver, John R. M. Hand, and Wayne R. Landsman. "Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values." Journal of Accounting, Auditing & Finance 20, no. 4 (October 2005): 311–45. http://dx.doi.org/10.1177/0148558x0502000401.
Francis, Jere R., Edward L. Maydew, and H. Charles Sparks. "The Role of Big 6 Auditors in the Credible Reporting of Accruals." AUDITING: A Journal of Practice & Theory 18, no. 2 (September 1, 1999): 17–34. http://dx.doi.org/10.2308/aud.1999.18.2.17.
Fairfield, Patricia M., J. Scott Whisenant, and Teri Lombardi Yohn. "Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing." Accounting Review 78, no. 1 (January 1, 2003): 353–71. http://dx.doi.org/10.2308/accr.2003.78.1.353.
Richardson, Scott A., Richard G. Sloan, Mark T. Soliman, and I˙rem Tuna. "The Implications of Accounting Distortions and Growth for Accruals and Profitability." Accounting Review 81, no. 3 (May 1, 2006): 713–43. http://dx.doi.org/10.2308/accr.2006.81.3.713.
Lee, Cheol, Jong Eun Lee, and Myung Seok Park. "Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from the PCAOB Annual versus Triennial Inspection Exposure." Accounting Horizons 34, no. 2 (February 12, 2020): 147–66. http://dx.doi.org/10.2308/horizons-17-180.
Sandoval, Alberto, Javier Márquez, and Ignacio Cervera. "The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components." PLOS ONE 17, no. 5 (May 26, 2022): e0266045. http://dx.doi.org/10.1371/journal.pone.0266045.
Barua, Abhijit, Lewis F. Davidson, Dasaratha V. Rama, and Sheela Thiruvadi. "CFO Gender and Accruals Quality." Accounting Horizons 24, no. 1 (March 1, 2010): 25–39. http://dx.doi.org/10.2308/acch.2010.24.1.25.
Jaggi, Bikki, and Picheng Lee. "Earnings Management Response to Debt Covenant Violations and Debt Restructuring." Journal of Accounting, Auditing & Finance 17, no. 4 (October 2002): 295–324. http://dx.doi.org/10.1177/0148558x0201700402.
Shi, Linna, and Huai Zhang. "On Alternative Measures of Accruals." Accounting Horizons 25, no. 4 (December 1, 2011): 811–36. http://dx.doi.org/10.2308/acch-50050.
Asim, Amna, and Danish Ahmed Siddiqui. "Asymmetrically Timely Loss Recognition and the Accrual Anomaly: Evidence From Pakistan’s Non-financial Sectors." International Journal of Accounting and Financial Reporting 10, no. 3 (August 7, 2020): 1. http://dx.doi.org/10.5296/ijafr.v10i3.17203.
Reyes, Vincent Edgar, Terry L. Evans, Robert Alan VanderWeele, Christopher Ritchie Marsh, Sajid M. Peracha, Gauri J. Kiefer, Nishant Tageja, et al. "Overcoming clinical trial accrual barriers at UPMC: A successful experience." Journal of Clinical Oncology 38, no. 15_suppl (May 20, 2020): e14152-e14152. http://dx.doi.org/10.1200/jco.2020.38.15_suppl.e14152.
Cheng, S., M. Dietrich, S. Finnigan, A. Sandler, J. Crites, L. Ferranti, A. Wu, and D. Dilts. "A sense of urgency: Evaluating the link between clinical trial development time and the accrual performance of CTEP-sponsored studies." Journal of Clinical Oncology 27, no. 18_suppl (June 20, 2009): CRA6509. http://dx.doi.org/10.1200/jco.2009.27.18_suppl.cra6509.
Shamsul Nahar Abdullah. "Earnings Management in Small Listed Firms in Malaysia Using Quantile Regression." International Journal of Business and Society 23, no. 1 (March 31, 2022): 326–41. http://dx.doi.org/10.33736/ijbs.4615.2022.
Kim, Daniel J., Dan Otap, Nora Ruel, Naveen Gupta, Naveed Khan, and Tanya Dorff. "NCI–Clinical Trial Accrual in a Community Network Affiliated with a Designated Cancer Center." Journal of Clinical Medicine 9, no. 6 (June 24, 2020): 1970. http://dx.doi.org/10.3390/jcm9061970.
Choi, Won-Wook, and Hyun-Ah Lee. "Management Of Accrual Components In Response To Corporate Income Tax Rate Changes: Evidence From Korea." Journal of Applied Business Research (JABR) 29, no. 5 (August 28, 2013): 1421. http://dx.doi.org/10.19030/jabr.v29i5.8024.
Aryannejad, Nasim, Mohammadhossein Ghaemi, and Keyhan Maham. "The role of earnings management in the relationship between accruals and market value." Investment Management and Financial Innovations 15, no. 1 (March 12, 2018): 236–44. http://dx.doi.org/10.21511/imfi.15(1).2018.20.
Meihami, Bahram, Zeinab Varmaghani, and Hussein Meihami. "An Investigation on the Earnings Quality in Companies (Evidence from Iran)." International Letters of Social and Humanistic Sciences 11 (September 2013): 91–99. http://dx.doi.org/10.18052/www.scipress.com/ilshs.11.91.
Hewitt, Max. "Improving Investors' Forecast Accuracy when Operating Cash Flows and Accruals Are Differentially Persistent." Accounting Review 84, no. 6 (November 1, 2009): 1913–31. http://dx.doi.org/10.2308/accr.2009.84.6.1913.
Vichitsarawong, Thanyaluk, and Li Li Eng. "Financial Crisis and Earnings Management Under U.S. GAAP and IFRS." Review of Pacific Basin Financial Markets and Policies 23, no. 02 (June 2020): 2050015. http://dx.doi.org/10.1142/s0219091520500150.
Apridasari, Esty. "Analisis Manajemen Laba Perbankan Konvensional dan Perbankan Syariah di Bursa Efek Indonesia." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (June 8, 2020): 93. http://dx.doi.org/10.21043/aktsar.v3i1.7116.
Ali, Ashiq, and Umit G. Gurun. "Investor Sentiment, Accruals Anomaly, and Accruals Management." Journal of Accounting, Auditing & Finance 24, no. 3 (July 2009): 415–31. http://dx.doi.org/10.1177/0148558x0902400305.
BEVERIDGE, CHRISTOPHER, and MARK JOSHI. "THE EFFICIENT COMPUTATION OF PRICES AND GREEKS FOR CALLABLE RANGE ACCRUALS USING THE DISPLACED-DIFFUSION LMM." International Journal of Theoretical and Applied Finance 17, no. 01 (February 2014): 1450001. http://dx.doi.org/10.1142/s0219024914500010.
Lee, Jong Eun. "Audit Quality And Accrual Reliability: Evidence From The Korean Stock Market." Journal of Applied Business Research (JABR) 32, no. 3 (May 2, 2016): 777–90. http://dx.doi.org/10.19030/jabr.v32i3.9656.
Piosik, Andrzej. "Ownership structure of a company and accounting earnings management." Zeszyty Teoretyczne Rachunkowości 2019, no. 103 (159) (September 8, 2019): 135–50. http://dx.doi.org/10.5604/01.3001.0013.3079.