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Political connections and accounting conservatism
Baloria, Vishal P. - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 45-66
Persistent link: https://www.econbiz.de/10013499075
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Evidence on contagion in earnings management
Kedia, Simi; Koh, Kevin; Rajgopal, Shivaram - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2337-2373
Persistent link: https://www.econbiz.de/10011414462
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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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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 effect of analysts' disaggregated forecasts on investors and managers : evidence using pre-tax forecasts
Mauler, Landon M. - In: The accounting review : a publication of the American … 94 (2019) 3, pp. 279-302
Persistent link: https://www.econbiz.de/10012029405
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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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Admitting mistakes : home country effect on the reliability of restatement reporting
Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240
Persistent link: https://www.econbiz.de/10011295562
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The effect of voluntary clawback adoptions on corporate tax policy
Kubick, Thomas R.; Omer, Thomas C.; Wiebe, Zac - In: The accounting review : a publication of the American … 95 (2020) 1, pp. 259-285
Persistent link: https://www.econbiz.de/10012163209
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Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? : discerning opportunity and incentive to report smooth earnings
Erickson, Devon; Hewitt, Max; Maines, Laureen A. - In: The accounting review : a publication of the American … 92 (2017) 3, pp. 137-154
Persistent link: https://www.econbiz.de/10011691531
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Expectations management
Versano, Tsahi; Trueman, Brett - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 227-246
Persistent link: https://www.econbiz.de/10011762799