negative stock returns up to three years after going public. The difference in returns in accrual quantiles is statistically …-IPO abnormal accruals and could be overoptimistic. Once the true earnings performance is revealed over time, the market makes …

, tend to manage earnings by manipulating discretionary accruals and real operating activities. Additional analysis suggests …

management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period … association between CEO tenure, network, and gender and discretionary accruals. These results suggest that CEOs with more extended … reporting quality (FRQ). However, there is no significant relationship between CEO expertise, CEO age and discretionary accruals …

Iranian Islamic banking system. The importance of reported profit figures has motivated business executives, who also perform … templates that were repeatedly tested in subsequent studies using accruals to discover EM. Findings - The results show that the … Kasznik (1999) model is the preferred and compatible model with the Iranian Islamic banking system's accrual behaviour due to …

The innovation activities of foreign subsidiaries have been identified as an important source of competitive advantage … foreignness). We derive potential stumbling blocks in the innovation process theoretically and argue that these materialize as … innovation activities in Germany from various sectors. We find that foreign-controlled firms are not challenged by liability of …

known about how the direction of search strategies influences innovation performance. In this paper, we argue that firms … that being open for innovation generally pays off. However, both moderating factors have a crucial role to play: On the one … novel knowledge and to enhance innovation performance. We develop targeted management recommendations based on these results. …

Our study shows empirically that the choice of resource allocation strategy affects innovation performance. A policy of … allocating resources to a broader range of innovation projects increases sales of new products, especially if these are truly … stronger for firms that allocate resources more selectively at later stages of the innovation process. Based on these results …

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …