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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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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
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Evidence on the trade-off between real activities manipulation and accrual-based earnings management
Zang, Amy Y. - In: The accounting review : a publication of the American … 87 (2012) 2, pp. 675-703
Persistent link: https://www.econbiz.de/10009540538
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Earnings management and earnings quality : theory and evidence
Beyer, Anne; Guttman, Ilan; Marinovic, Iván - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 77-101
Persistent link: https://www.econbiz.de/10012118761
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Income smoothing through R&D management and earnings informativeness
Baik, Bok; Gunny, Katherine A.; Jung, Boochun; Park, Duri - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 25-49
Persistent link: https://www.econbiz.de/10013332602
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Internal governance and real earnings management
Cheng, Qiang; Lee, Jimmy; Shevlin, Terry - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1051-1085
Persistent link: https://www.econbiz.de/10011520903
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Real earnings management and long-term operating performance : the role of reversals in discretionary investment cuts
Vorst, Patrick - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1219-1256
Persistent link: https://www.econbiz.de/10011520936
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Does litigation deter or encourage real earnings management
Huang, Sterling; Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 251-278
Persistent link: https://www.econbiz.de/10012254260
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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