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When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry; Sloan, Richard G. - In: Journal of accounting & economics 73 (2022) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
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The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo; Lee, Hakyin; Marquardt, Carol - In: Journal of accounting & economics 67 (2019) 1, pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
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How should we think about earnings quality? : a discussion of "Earnings quality : evidence from the field"
Nelson, Mark W.; Skinner, Douglas J. - In: Journal of accounting & economics 56 (2013) 2/3, pp. 34-41
Persistent link: https://www.econbiz.de/10010243030
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Earnings quality : evidence from the field
Dichev, Ilia D.; Graham, John R.; Harvey, Campbell R.; … - In: Journal of accounting & economics 56 (2013) 2/3, pp. 1-33
Persistent link: https://www.econbiz.de/10010243033
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Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke; Cedergren, Matthew C. - In: Journal of accounting & economics 59 (2015) 2/3, pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
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Rounding-up in reported EPS, behavioral thresholds, and earnings management
Das, Somnath; Zhang, Huai - In: Journal of accounting & economics 35 (2003) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10001746367
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Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.; Nallareddy, Suresh; Venkatachalam, Mohan - In: Journal of accounting & economics 72 (2021) 2/3, pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
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Learning about risk-factor exposures from earnings : implications for asset pricing and manipulation
Beyer, Anne; Smith, Kevin - In: Journal of accounting & economics 72 (2021) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10013203478
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The effect of audit adjustments on earnings quality : evidence from China
Lennox, Clive; Wu, Xi; Tianyu, Zhang - In: Journal of accounting & economics 61 (2016) 2/3, pp. 545-562
Persistent link: https://www.econbiz.de/10011498097
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Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul; Melessa, Samuel J.; Small, R. Christopher; … - In: Journal of accounting & economics 63 (2017) 1, pp. 26-50
Persistent link: https://www.econbiz.de/10011689363