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Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit; Kim, Jung Hoon; Yi, Sheng - In: Advances in accounting : a research annual 44 (2019), pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
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Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony; Gong, James Jianxin - In: Advances in accounting : a research annual 45 (2019) 100415, pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
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Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon; Lin, Steve - In: Advances in accounting : a research annual 47 (2019), pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
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Target ownership plans and earnings management
Brown, Kareen; Chen, Changling; Kennedy, Duane - In: Advances in accounting : a research annual 36 (2017), pp. 87-101
Persistent link: https://www.econbiz.de/10011713509
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Differences in responses to accounting-based and market-based benchmarks : evidence from Nasdaq
Frost, Carol Ann; Guragai, Binod; Rapley, Eric T. - In: Advances in accounting : a research annual 38 (2017), pp. 46-62
Persistent link: https://www.econbiz.de/10011811258
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Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu; Schneible, Richard Arthur <Jr.> - In: Advances in accounting : a research annual 38 (2017), pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
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The presence of foreign private issuers in the North American Compustat Database : a note for empirical research in accounting and finance
Francis, Rick N. - In: Advances in accounting : a research annual 26 (2010) 2, pp. 221-226
Persistent link: https://www.econbiz.de/10008749668
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Does incorporating non-linearity into discretionary accrual models improve their performance?
Wan, Huishan - In: Advances in accounting : a research annual 29 (2013) 1, pp. 85-96
Persistent link: https://www.econbiz.de/10009768978
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Earnings management and accrual anomaly across market states and business cycles
Ze-To, Samuel Yau Man - In: Advances in accounting : a research annual 28 (2012) 2, pp. 344-352
Persistent link: https://www.econbiz.de/10009715406
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Accruals and the naïve out-of-sample prediction of operating cash flow
Francis, Rick N.; Eason, Patricia - In: Advances in accounting : a research annual 28 (2012) 2, pp. 226-234
Persistent link: https://www.econbiz.de/10009715448