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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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Is earnings quality associated with corporate social responsibility?
Kim, Yongtae; Park, Myung Seok; Wier, Benson - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 761-796
Persistent link: https://www.econbiz.de/10009565289
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The effects of firm growth and model specification choices on tests of earnings management in quarterly settings
Collins, Daniel W.; Pungaliya, Raunaq S.; Vijh, Anand M. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 69-100
Persistent link: https://www.econbiz.de/10011674061
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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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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
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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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The effect of audit committee industry expertise on monitoring the financial reporting process
Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273
Persistent link: https://www.econbiz.de/10010256761
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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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Contract disclosure under external scrutiny
Corona, Carlos; Kim, Tae Wook - In: The accounting review : a publication of the American … 99 (2024) 2, pp. 169-194
Persistent link: https://www.econbiz.de/10014496168
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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