Similar Search Results

Narrow search

Accruals management to avoid losses

Xu, Weihong - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1095-1120

Persistent link: https://www.econbiz.de/10011643899

Do management earnings forecasts incorporate information in accruals?

Xu, Weihong - In: Journal of accounting & economics 49 (2010) 3, pp. 227-246

Persistent link: https://www.econbiz.de/10003962358

The pricing of accruals for profit and loss firms

Dopuch, Nicholas; Seethamraju, Chandra; Xu, Weihong - In: Review of quantitative finance and accounting 34 (2010) 4, pp. 505-516

Persistent link: https://www.econbiz.de/10008797152

Accruals Management to Avoid Losses

Xu, Weihong - 2016

This study examines whether firms engage in accruals management to beat zero earnings benchmark from the perspective of earnings per share (EPS). Based on net income scaled by lagged market value of equity (E/MV) to define just-miss and just-beat test bins, previous studies provide no or...

Persistent link: https://www.econbiz.de/10012986020

Do Management Earnings Forecasts Incorporate Information in Accruals?

Xu, Weihong - 2009

find that managers overestimate accrual persistence in range forecasts but not in point forecasts and that managers …' accrual-related forecast bias in range forecasts increases with forecast range and forecast horizon. My results suggest that … managers overestimate accrual persistence when faced with greater difficulty forecasting earnings. Moreover, I find that …

Persistent link: https://www.econbiz.de/10013153783