Half a Century of Public Sector Accounting Research Through Bibliometric Analysis: Looking Back to Move Forward.
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- Financial Accountability & Management, 2025, v. 41, n. 3, p. 583, doi. 10.1111/faam.12432
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- Article
Works matching DE "ACCRUAL basis accounting"
Results: 1007
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مطالعه تطبیقی پیشبینی جریانات نقد با اقلام نقدی و تعهدی: شواهدی از ناهمگونی مقطعی و اقلام ناپایدار.
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- Journal of Financial Accounting Research, 2024, v. 16, n. 3, p. 31, doi. 10.22108/FAR.2025.144226.2101
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- Article
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Drivers for IPSAS Adoption: Context-Related Factors in Public Sector Innovation.
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- International Journal of Public Administration, 2025, v. 48, n. 10, p. 654, doi. 10.1080/01900692.2024.2401456
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- Article
4
EARNINGS MANAGEMENT AND CEO CASH COMPENSATION.
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- International Journal of Finance, 2004, v. 16, n. 4, p. 3224
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- Article
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Behavioral Heterogeneity in the Stock Market Revisited: What Factors Drive Investors as Fundamentalists or Chartists?
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- Journal of Behavioral Finance, 2022, v. 23, n. 1, p. 73, doi. 10.1080/15427560.2020.1841767
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JAKOŚĆ WYNIKÓW FINANSOWYCH RAPORTOWANYCH W SPRAWOZDANIACH FINANSOWYCH GRUP KAPITAŁOWYCH.
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- Journal of Finance & Financial Law / Finanse i Prawo Finansowe, 2023, p. 233, doi. 10.18778/2391-6478.S2.2023.11
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Financial Reporting in The Public Sector in The Republic of Bulgaria under The Conditions of European Harmonization and Global Legitimacy of IPSAS.
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- Finance, Accounting & Business Analysis (FABA), 2024, v. 6, n. 1, p. 34
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8
Impressum.
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- Die Unternehmensbesteuerung (Ubg), 2022, v. 15, n. 5, p. r5, doi. 10.9785/ubg-2022-150508
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- Article
9
Belgian public accounting : towards accrual accounting.
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- Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 8
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- Article
10
La comptabilité publique belge : en route vers une comptabilité patrimoniale.
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- Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 37
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- Article
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L'influence des auditeurs externes et des comités d'audit sur le contenu informatif des manipulations comptables.
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- Revue des Sciences de Gestion, 2008, n. 233, p. 23, doi. 10.1051/larsg:2008040
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- Article
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Value‐Added Per Share (VAPS): A Value‐Relevant Corporate Performance Metric.
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- Journal of Applied Corporate Finance, 2021, v. 33, n. 1, p. 58, doi. 10.1111/jacf.12445
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13
Executive Summaries.
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- Journal of Applied Corporate Finance, 2021, v. 33, n. 1, p. 4, doi. 10.1111/jacf.12440
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- Article
14
EARNINGS QUALITY AND FIRMS FINANCIAL PERFORMANCE: A MISSING LINK IN THE LISTED FIRMS IN NIGERIA.
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- International Journal of Accounting & Finance (IJAF), 2018, v. 7, n. 2, p. 32
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15
The Euro Area 12: A Comparative Assessment of Its Member States in the Period 1998–2022.
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- Economies, 2024, v. 12, n. 4, p. 84, doi. 10.3390/economies12040084
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16
The Effect of Management Characteristics on Audit Report Readability.
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- Economies, 2022, v. 10, n. 1, p. 12, doi. 10.3390/economies10010012
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The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana.
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- Economic Research-Ekonomska Istrazivanja, 2021, v. 34, n. 1, p. 2890, doi. 10.1080/1331677X.2020.1860109
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Estimating accruals models in Europe: industry-based approaches versus a data-driven approach.
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- Economic Research-Ekonomska Istrazivanja, 2018, v. 31, n. 1, p. 37, doi. 10.1080/1331677X.2017.1421991
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19
Do abnormal accruals influence abnormal tone in the CEO statements of the top 40 JSE-listed companies?
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- International Journal of Research in Business & Social Science, 2023, v. 12, n. 8, p. 247, doi. 10.20525/ijrbs.v12i8.2768
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20
Should Slovenia Transform the Accounting in Public Sector?
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- International Public Administration Review / Mednarodna Revija za Javno Upravo, 2015, v. 13, n. 3/4, p. 67, doi. 10.17573/ipar.2015.3-4.03
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21
Cash Flow and Accrual Anomalies: Evidence from Borsa Istanbul.
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- Indonesian Capital Market Review, 2022, v. 14, n. 1, p. 33, doi. 10.21002/icmr.v14i1.1139
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- Article
22
External Debt and Real Exchange Rate Volatility in South Asia.
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- South Asian Journal of Macroeconomics & Public Finance, 2023, v. 12, n. 1, p. 83, doi. 10.1177/22779787221107711
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- Article
23
The IPO Derby: Are There Consistent Losers and Winners on This Track?
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- Financial Management (Wiley-Blackwell), 2008, v. 37, n. 1, p. 45, doi. 10.1111/j.1755-053X.2008.00002.x
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24
THE EFFECTS OF LEGISLATIVE CHANGES ON THE ACCOUNTING INFORMATION SYSTEM IN EDUCATIONAL INSTITUTIONS IN ROMANIA.
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- USV Annals of Economics & Public Administration, 2022, v. 22, n. 2, p. 142
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- Article
25
EARNINGS AND CASH FLOW PERSISTENCE – CASE OF MEDIUM AGRICULTURE ENTERPRISES IN SERBIA.
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- Economics of Agriculture / Ekonomika Poljoprivrede, 2021, v. 68, n. 1, p. 141, doi. 10.5937/ekoPolj2101141S
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26
National culture and the revenue‐expense matching.
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- Journal of International Financial Management & Accounting, 2023, v. 34, n. 3, p. 414, doi. 10.1111/jifm.12187
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27
The impact of catholic religion on earnings management: A case of Poland.
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- Journal of International Financial Management & Accounting, 2022, v. 33, n. 1, p. 18, doi. 10.1111/jifm.12141
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28
Accruals mispricing versus risk: Analyzing the influence of external monitoring in Brazil.
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- Journal of International Financial Management & Accounting, 2021, v. 32, n. 3, p. 259, doi. 10.1111/jifm.12136
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29
FINANCIAL CONDITION ANALYSIS IN MUNICIPALITIES: A CASE OF TURKEY.
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- Journal of Marmara University Social Sciences Institute / Öneri, 2017, v. 12, n. 48, p. 153, doi. 10.14783/maruoneri.vi.331667
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30
The effect of unionization on firms' earnings management and employee compensation: Evidence from a regression discontinuity design.
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- Journal of Business Finance & Accounting, 2023, v. 50, n. 9/10, p. 1715, doi. 10.1111/jbfa.12665
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31
The consequences of earnings management for the acquisition premium in friendly takeovers.
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- Journal of Business Finance & Accounting, 2023, v. 50, n. 1, p. 308, doi. 10.1111/jbfa.12635
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32
The monitoring role of the media: Evidence from earnings management.
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- Journal of Business Finance & Accounting, 2021, v. 48, n. 3/4, p. 533, doi. 10.1111/jbfa.12490
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33
A re‐examination of accruals quality following restatements.
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- Journal of Business Finance & Accounting, 2020, v. 47, n. 7/8, p. 882, doi. 10.1111/jbfa.12445
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34
Disappearing investment‐cash flow sensitivities: Earnings have not become a worse proxy for cash flow.
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- Journal of Business Finance & Accounting, 2020, v. 47, n. 5/6, p. 760, doi. 10.1111/jbfa.12427
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35
Financial reporting quality and corporate innovation.
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- Journal of Business Finance & Accounting, 2018, v. 45, n. 7/8, p. 871, doi. 10.1111/jbfa.12317
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36
Earnings quality and short selling: Evidence from real earnings management in the United States.
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- Journal of Business Finance & Accounting, 2017, v. 44, n. 9/10, p. 1214, doi. 10.1111/jbfa.12264
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37
Types of investor uncertainty and the cost of equity capital.
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- Journal of Business Finance & Accounting, 2017, v. 44, n. 9/10, p. 1169, doi. 10.1111/jbfa.12283
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38
Effect of international working experience of individual auditors on audit quality: Evidence from China.
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- Journal of Business Finance & Accounting, 2017, v. 44, n. 7/8, p. 1073, doi. 10.1111/jbfa.12257
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39
Are Entrenched Managers' Accounting Choices More Predictive of Future Cash Flows?
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- Journal of Business Finance & Accounting, 2017, v. 44, n. 5/6, p. 593, doi. 10.1111/jbfa.12247
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40
Managerial Discretion in Accruals and Informational Efficiency.
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- Journal of Business Finance & Accounting, 2017, v. 44, n. 3/4, p. 375, doi. 10.1111/jbfa.12241
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41
Conditional Persistence of Earnings Components and Accounting Anomalies.
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- Journal of Business Finance & Accounting, 2015, v. 42, n. 7/8, p. 801, doi. 10.1111/jbfa.12127
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42
CEO's Operating Ability and the Association between Accruals and Future Cash Flows.
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- Journal of Business Finance & Accounting, 2015, v. 42, n. 5/6, p. 619, doi. 10.1111/jbfa.12118
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43
Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?
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- Journal of Business Finance & Accounting, 2015, v. 42, n. 1/2, p. 101, doi. 10.1111/jbfa.12101
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44
Supplier Financing and Earnings Quality.
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- Journal of Business Finance & Accounting, 2014, v. 41, n. 9/10, p. 1193, doi. 10.1111/jbfa.12090
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45
Misvaluation and Insider Trading Incentives for Accrual-based and Real Earnings Management.
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- Journal of Business Finance & Accounting, 2014, v. 41, n. 7/8, p. 926, doi. 10.1111/jbfa.12084
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46
Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence.
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- Journal of Business Finance & Accounting, 2014, v. 41, n. 7/8, p. 893, doi. 10.1111/jbfa.12081
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47
Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management.
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- Journal of Business Finance & Accounting, 2014, v. 41, n. 1/2, p. 100, doi. 10.1111/jbfa.12060
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48
Firm Accrual Quality Following Restatements: A Signaling View.
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- Journal of Business Finance & Accounting, 2013, v. 40, n. 9/10, p. 1095, doi. 10.1111/jbfa.12054
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49
Managers: Their Effects on Accruals and Firm Policies.
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- Journal of Business Finance & Accounting, 2013, v. 40, n. 1/2, p. 82, doi. 10.1111/jbfa.12012
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50
Religious Social Norms and Corporate Financial Reporting.
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- Journal of Business Finance & Accounting, 2012, v. 39, n. 7/8, p. 845, doi. 10.1111/j.1468-5957.2012.02295.x
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- Article