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Managerial ability and earnings quality
Demerjian, Peter R.; Lev, Baruch; Lewis, Melissa F.; … - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 463-498
Persistent link: https://www.econbiz.de/10009732835
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Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
Linck, James S.; Netter, Jeffry M.; Shu, Tao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2117-2143
Persistent link: https://www.econbiz.de/10010231043
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Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint
Baber, William R.; Kang, Sok-hyon; Li, Ying - In: The accounting review : a publication of the American … 86 (2011) 4, pp. 1189-1212
Persistent link: https://www.econbiz.de/10009297059
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Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
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Accruals quality, stock returns, and macroeconomic conditions
Kim, Dongcheol; Qi, Yaxuan - In: The accounting review : a publication of the American … 85 (2010) 3, pp. 937-978
Persistent link: https://www.econbiz.de/10003988324
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Intangible returns, accruals, and return reversal : a multiperiod examination of the accrual anomaly
Resutek, Robert J. - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1347-1374
Persistent link: https://www.econbiz.de/10008652261
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Risk versus anomaly : a new methodology applied to accruals
Ohlson, James A.; Bilinski, Pawel - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2057-2077
Persistent link: https://www.econbiz.de/10011375880
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Predicting accruals based on cash-flow properties
Frankel, Richard M.; Sun, Yan - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 165-186
Persistent link: https://www.econbiz.de/10011933694
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Construct validity in accruals quality research
Nezlobin, Alexander A.; Sloan, Richard G.; Zha Giedt, Jenny - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 377-398
Persistent link: https://www.econbiz.de/10013419028