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The changing landscape of accrual accounting
Bushman, Robert M.; Lerman, Alina; Zhang, X. Frank - In: Journal of accounting research 54 (2016) 1, pp. 41-77
Persistent link: https://www.econbiz.de/10011450974
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Real earnings management in sales
Ahearne, Michael J.; Boichuk, Jeffrey P.; Chapman, Craig J. - In: Journal of accounting research 54 (2016) 5, pp. 1233-1266
Persistent link: https://www.econbiz.de/10011626712
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Earnings management during antidumping investigations in Europe : sample-wide and cross-sectional evidence
Godsell, David; Welker, Michael; Zhang, Ning - In: Journal of accounting research 55 (2017) 2, pp. 407-457
Persistent link: https://www.econbiz.de/10011695602
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Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - In: Journal of accounting research 62 (2024) 1, pp. 275-333
Persistent link: https://www.econbiz.de/10014483575
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The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.; Rennekamp, Kristina; Rupar, Kathy; … - In: Journal of accounting research 60 (2022) 5, pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
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Accounting conservatism and the efficiency of debt contracts
Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 47 (2009) 3, pp. 767-797
Persistent link: https://www.econbiz.de/10003853056
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Earnings management? : erroneous inferences based on earnings frequency distributions
Durtschi, Cindy; Easton, Peter D. - In: Journal of accounting research 47 (2009) 5, pp. 1249-1281
Persistent link: https://www.econbiz.de/10003905873
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Does silence speak? : an empirical analysis of disclosure choices during conference calls
Hollander, Stephan; Pronk, Maarten; Roelofsen, Erik - In: Journal of accounting research 48 (2010) 3, pp. 531-563
Persistent link: https://www.econbiz.de/10003977005
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The allowance for uncollectible accounts, conservatism, and earnings management
Jackson, Scott B.; Liu, Xiaotao Kelvin - In: Journal of accounting research 48 (2010) 3, pp. 565-601
Persistent link: https://www.econbiz.de/10003977006
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Predicting stock market returns with aggregate discretionary accruals
Kang, Qiang; Liu, Qiao; Qi, Rong - In: Journal of accounting research 48 (2010) 4, pp. 815-858
Persistent link: https://www.econbiz.de/10008649443