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Does book-tax conformity deter opportunistic book and tax reporting? : an international analysis
Tang, Tanya Y. H. - In: European accounting review 24 (2015) 3, pp. 441-469
Persistent link: https://www.econbiz.de/10011409745
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Earnings and capital management in alternative loan loss provision regulatory regimes
Pérez, Daniel; Salas-Fumás, Vicente; Saurina, Jesús - In: European accounting review 17 (2008) 3, pp. 423-445
Persistent link: https://www.econbiz.de/10003771954
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Earnings management and audit quality in Europe : evidence from the private client segment market
Van Tendeloo, Brenda; Vanstraelen, Ann - In: European accounting review 17 (2008) 3, pp. 447-469
Persistent link: https://www.econbiz.de/10003771955
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Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Arnedo Ajona, Laura; Dallo, Fermín Lizarraga; … - In: European accounting review 17 (2008) 4, pp. 641-666
Persistent link: https://www.econbiz.de/10003793587
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R&D expenditure and earnings targets
Osma, Beatriz García; Young, Steven - In: European accounting review 18 (2009) 1, pp. 7-32
Persistent link: https://www.econbiz.de/10003849062
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Accounting and the truth of earnings reports : philosophical considerations
Macintosh, Norman B. - In: European accounting review 18 (2009) 1, pp. 141-175
Persistent link: https://www.econbiz.de/10003849075
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Accounting choice and earnings quality : the case of software development
Ciftci, Mustafa - In: European accounting review 19 (2010) 3, pp. 429-459
Persistent link: https://www.econbiz.de/10008695456
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Ultimate ownership and earnings conservatism
Bona-Sánchez, Carolina; Pérez-Alemán, Jerónimo; … - In: European accounting review 20 (2011) 1, pp. 57-80
Persistent link: https://www.econbiz.de/10009155834
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Big auditors, private firms and accounting conservatism : Spanish evidence
Cano-Rodríguez, Manuel - In: European accounting review 19 (2010) 1, pp. 131-159
Persistent link: https://www.econbiz.de/10009156109
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The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks
Isidro, Helena; Marques, Ana - In: European accounting review 24 (2015) 1, pp. 95-128
Persistent link: https://www.econbiz.de/10011302901