Results 261 to 270 of about 909,370 (300)
Some of the next articles are maybe not open access.

Accrual Accounting and Resource Allocation: A General Equilibrium Analysis

Journal of Accounting Research, 2021
Jung Ho Choi
exaly  

Earnings quality, accruals and subjective goodwill accounting [PDF]

open access: possible, 2008
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the concept of ‘released from risks’ in ASBJ (2006).
openaire   +1 more source

Introduction to accrual accounting

2019
H.J. Bouwer   +2 more
openaire   +1 more source

Accrual Accounting and Tax Revenues

SSRN Electronic Journal, 2012
Igor Goncharov, Martin Jacob
openaire   +1 more source

Accrual Accounting and Equity Valuation

Journal of Accounting Research, 1998
James A. Ohlson, Xiao-Jun Zhang
openaire   +1 more source

ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS

Financial Accountability and Management, 2008
Johan Christiaens, Jan Rommel
exaly  

Application of Accrual Accounting in the Australian Public Sector - Rhetoric or Reality

Financial Accountability and Management, 1998
James Guthrie
exaly  

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