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Income smoothing from a Census X-12 perspective
Silhan, Peter A. - In: Advances in accounting : a research annual 30 (2014) 1, pp. 106-115
Persistent link: https://www.econbiz.de/10010378723
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Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era
Chen, Anthony; Duong, Hong; Ngo, Anh - In: Advances in accounting : a research annual 44 (2019), pp. 132-147
Persistent link: https://www.econbiz.de/10012064352
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Product market competition and earnings management : evidence from discretionary accruals and real activity manipulation
Laksmana, Indrarini; Yang, Ya-wen - In: Advances in accounting : a research annual 30 (2014) 2, pp. 263-275
Persistent link: https://www.econbiz.de/10010474300
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How informative is qualitative management earnings guidance?
Hart, Matthew - In: Advances in accounting : a research annual 41 (2018), pp. 59-73
Persistent link: https://www.econbiz.de/10011872624
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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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Does benchmark-beating detect earnings management? : evidence from accounting irregularities
Harris, David Garland; Shi, Linna; Xie, Hong - In: Advances in accounting : a research annual 41 (2018), pp. 25-45
Persistent link: https://www.econbiz.de/10011872617
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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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Quality concerns over managers' quarterly earnings guidance
Lin, K. C. - In: Advances in accounting : a research annual 38 (2017), pp. 113-125
Persistent link: https://www.econbiz.de/10011811277
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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