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The accrual anomaly in Europe : the role of accounting distortions
Papanastasopoulos, Georgios A.; Tsiritakis, Emmanuel D. - In: International review of financial analysis 41 (2015), pp. 176-185
Persistent link: https://www.econbiz.de/10011508637
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Quo Vadis, earnings management? : Analysis of manipulation determinants in Central European environment
Valaskova, Katarina; Adamko, Peter; Michalikova, … - In: Oeconomia Copernicana 12 (2021) 3, pp. 631-669
Persistent link: https://www.econbiz.de/10012653805
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Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri; Teinilä, Timo - In: International journal of managerial and financial … 14 (2022) 1, pp. 56-83
Persistent link: https://www.econbiz.de/10013256745
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Earnings management around Swedish corporate income tax reforms
Sundvik, Dennis - In: International journal of accounting, auditing and … 12 (2016) 3, pp. 261-286
Persistent link: https://www.econbiz.de/10011644093
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Predicting accounting fraud : evidence from Japan
Song, Mingzi; Oshiro, Naoto; Shuto, Akinobu - In: The Japanese accounting review : TJAR 6 (2016), pp. 17-63
Persistent link: https://www.econbiz.de/10011664072
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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
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Accounting conservatism and performance of Nigerian consumer goods firms' : an examination of the role of accruals
Ugwunta, David Okelue; Ugwuanyi, Uche Boniface - In: International journal of financial research 10 (2019) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10012319285
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Opportunistic financial reporting around municipal bond issues
Beck, Amanda W. - In: Review of accounting studies 23 (2018) 3, pp. 785-826
Persistent link: https://www.econbiz.de/10011900436
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Identifying the roles of accounting accruals in corporate financial reporting
Dutta, Sunil; Patatoukas, Panos N.; Wang, Annika Yu - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 133-159
Persistent link: https://www.econbiz.de/10014584590
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Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra; Roy, Chinmoy - In: Indian journal of corporate governance 16 (2023) 1, pp. 52-78
Persistent link: https://www.econbiz.de/10014365780