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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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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
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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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Contract disclosure under external scrutiny
Corona, Carlos; Kim, Tae Wook - In: The accounting review : a publication of the American … 99 (2024) 2, pp. 169-194
Persistent link: https://www.econbiz.de/10014496168
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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388