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Tax avoidance, large positive temporary book-tax differences, and earnings persistence
Blaylock, Bradley; Shevlin, Terry; Wilson, Ryan J. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 91-120
Persistent link: https://www.econbiz.de/10009506465
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Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
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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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Orphans deserve attention : financial reporting in the missing months when corporations change fiscal year
Du, Kai; Frank, Zhang, X. - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 945-975
Persistent link: https://www.econbiz.de/10009751750
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Board interlocks and earnings management contagion
Chiu, Peng-chia; Teoh, Siew Hong; Tian, Feng - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 915-944
Persistent link: https://www.econbiz.de/10009751754
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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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Will disclosure of friendship ties between directors and CEOs yield perverse effects?
Rose, Jacob M.; Rose, Anna M.; Strand Norman, Carolyn; … - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1545-1563
Persistent link: https://www.econbiz.de/10010407883
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Tone management
Huang, Xuan; Teoh, Siew Hong; Zhang, Yinglei - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1083-1113
Persistent link: https://www.econbiz.de/10010407935
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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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Negative special items and future earnings : expense transfer or real improvements?
Cready, William M.; Lopez, Thomas J.; Sisneros, Craig A. - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1165-1195
Persistent link: https://www.econbiz.de/10009581413