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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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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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Managing for the moment : the role of earnings management via real activities versus accruals in SEO valuation
Kothari, S. P.; Mizik, Natalie; Roychowdhury, Sugata - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 559-586
Persistent link: https://www.econbiz.de/10011458973
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The media and mispricing : the role of the business press in the pricing of accounting information
Drake, Michael S.; Guest, Nicholas M.; Twedt, Brady J. - In: The accounting review : a publication of the American … 89 (2014) 5, pp. 1673-1701
Persistent link: https://www.econbiz.de/10010428725
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Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
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Do firms manage earnings to influence credit ratings? : evidence from negative credit watch resolutions
Liu, Alfred Zhu; Subramanyam, K. R.; Zhang, Jieying; … - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 267-298
Persistent link: https://www.econbiz.de/10011880602
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The effect of real earnings management on auditor scrutiny of management's other financial reporting decisions
Commerford, Benjamin P.; Hatfield, Richard C.; Houston, … - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 145-163
Persistent link: https://www.econbiz.de/10011933691
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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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Disclosures of insider purchases and the valuation implications of past earnings signals
Veenman, David - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 313-342
Persistent link: https://www.econbiz.de/10009506408
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Compensation committees' treatment of earnings components in CEOs' terminal years
Huson, Mark R.; Tian, Yao; Wiedman, Christine I.; Wier, … - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 231-259
Persistent link: https://www.econbiz.de/10009506415