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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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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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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
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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 association between management earnings forecast errors and accruals
Gong, Guojin; Li, Laura Yue; Xie, Hong - In: The accounting review : a publication of the American … 84 (2009) 2, pp. 497-530
Persistent link: https://www.econbiz.de/10003874751
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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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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