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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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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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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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Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
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Comprehensive income : who's afraid of performance reporting?
Bamber, Linda S.; Jiang, John Xuefeng; Petroni, Kathy Ruby - In: The accounting review : a publication of the American … 85 (2010) 1, pp. 97-126
Persistent link: https://www.econbiz.de/10003947323
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Shell games : the long-term performance of Chinese reverse-merger firms
Lee, Charles M. C.; Li, Kevin K.; Zhang, Ran - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1547-1589
Persistent link: https://www.econbiz.de/10011337667
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Narrative disclosure and earnings performance : evidence from R&D disclosures
Merkley, Kenneth J. - In: The accounting review : a publication of the American … 89 (2014) 2, pp. 725-757
Persistent link: https://www.econbiz.de/10010407233
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Does investment-related pressure lead to misreporting? : an analysis of reporting following M&A transactions
Bens, Daniel A.; Goodman, Theodore H.; Neamtiu, Monica - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 839-865
Persistent link: https://www.econbiz.de/10009565277
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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