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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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Executive stock options, missed earnings targets, and earnings management
MacAnally, Mary Lea; Srivastava, Anup; Weaver, Connie D. - In: The accounting review : a publication of the American … 83 (2008) 1, pp. 185-216
Persistent link: https://www.econbiz.de/10003632974
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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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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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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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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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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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Voluntary disclosure incentives and earnings informativeness
Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 87 (2012) 5, pp. 1679-1708
Persistent link: https://www.econbiz.de/10009659705
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The impact of SFAS 133 on income smoothing by banks through loan loss provisions
Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; … - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 233-260
Persistent link: https://www.econbiz.de/10009711735
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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