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Does research and development activity increase accrual-based earnings management?
Shust, Efrat - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 373-401
Persistent link: https://www.econbiz.de/10011303021
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The effects of accruals quality on audit hours and audit fees
Cho, Myojung; Ki, Eunsun; Kwon, Soo Young - In: Journal of accounting, auditing & finance 32 (2017) 3, pp. 372-400
Persistent link: https://www.econbiz.de/10011708524
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(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment
Welker, Michael; Ye, Kangtao; Zhang, Ning - In: Journal of accounting, auditing & finance 32 (2017) 4, pp. 510-535
Persistent link: https://www.econbiz.de/10011760259
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The effect of audit specialists on the informativeness of discretionary accruals
Mascarenhas, Duncan; Cahan, Steven F.; Naiker, Vic - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 53-84
Persistent link: https://www.econbiz.de/10003961400
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The predictive value of accruals and consequences for market anomalies
Nam, Seunghan; Brochet, François; Ronen, Joshua - In: Journal of accounting, auditing & finance 27 (2012) 2, pp. 151-176
Persistent link: https://www.econbiz.de/10009525350
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Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Jha, Anand - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 369-396
Persistent link: https://www.econbiz.de/10010228831
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The impact of a heterogeneous accrual-generating process on empirical accrual models
Dopuch, Nicholas; Mashruwala, Raj; Seethamraju, Chandra; … - In: Journal of accounting, auditing & finance 27 (2012) 3, pp. 386-411
Persistent link: https://www.econbiz.de/10009566307
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Discretionary accruals and the emergence of profitability
Mosebach, Michael; Simko, Paul - In: Journal of accounting, auditing & finance 25 (2010) 3, pp. 351-374
Persistent link: https://www.econbiz.de/10008729262