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Do stock markets acceptably reflect earnings manipulation? : analysis of Indian manufacturing firms
Chopra, Monika; Miglani, Abhishek - In: Decision 45 (2018) 3, pp. 270-280
Persistent link: https://www.econbiz.de/10011951039
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Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
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Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.; Huffman, Adrienna; … - In: Journal of business finance & accounting : JBFA 49 (2022) 3/4, pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
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The growth of research in earnings management phenomenon
Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375
Persistent link: https://www.econbiz.de/10013499337
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Accrual and real earnings management by rumored takeover targets
Davis, Frederick; Khadivar, Hamed - In: International review of financial analysis 92 (2024), pp. 1-21
Persistent link: https://www.econbiz.de/10014492417
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Earnings management and initial public offerings : an empirical analysis
Miloud, Tarek - In: The journal of applied business research 30 (2014) 1, pp. 117-134
Persistent link: https://www.econbiz.de/10010252089
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When is earnings management really good news? : evidences from Indonesia
Rudiawarni, Felizia Arni; Sulistiawan, Dedhy; Feliana, … - In: International journal of trade and global markets 10 (2017) 1, pp. 47-57
Persistent link: https://www.econbiz.de/10011722916
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Accruals, managerial operating decisions, and firm growth : implications for tests of earnings management
Liu, Michelle - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 153-193
Persistent link: https://www.econbiz.de/10012106873
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A new measure of managers' intentional income smoothing
Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017
the earnings volatility of the firm's own reported fiscal year. To the extent managers use accruals to reduce annual … find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with … primarily driven by accruals rather than cash flows. Overall, we contribute to the literature exploring alternative explanations …
Persistent link: https://www.econbiz.de/10011756894
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A test of income smoothing using pseudo fiscal years
Black, Dirk E.; Pierce, Spencer R.; Thomas, Wayne B. - In: Management science : journal of the Institute for … 68 (2022) 7, pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331