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Discussion of "how does culture impinge upon managers' demeanor of earnings management? : evidence from cross-country analysis"

Radhakrishnan, Suresh; Janakiraman, Surya N. - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2150006-1-12

Persistent link: https://www.econbiz.de/10012656573

Certification of audit committee effectiveness : evidence from a one-time regulatory event in China

Chang, Hsihui; Chen, Xin; Cheng, C. S. Agnes; Zhou, Nan - In: Journal of international accounting research 20 (2021) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10012648611

The relationship between external financing activities and earnings management : evidence from enterprise risk management

Wang, Teng-Shih; Lin, Yi-Mien; Werner, Edward M.; … - In: International review of economics & finance : IREF 58 (2018), pp. 312-329

Persistent link: https://www.econbiz.de/10012034217

Opportunistic avoidance of litigation loss accruals and the mitigating effects of auditors

Huang, Hsin-Yi; Lohwasser, Eric; Yu, Zhiyuan; Chang, Hsihui - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 468-491

Persistent link: https://www.econbiz.de/10014584612

Income smoothing and audit fees

Chang, Hsihui; Ho, L. C. Jennifer; Liu, Zenghui; Ouyang, Bo - In: Advances in accounting : a research annual 54 (2021), pp. 1-16

Persistent link: https://www.econbiz.de/10013477326

Large Book-Tax Differences, Earnings Persistence, and Investment Expenditures

Anderson, Mark C.; Banker, Rajiv D.; Rahiminejad, Sina; … - 2021

We re-examine the question why large positive and large negative book-tax differences (LPBTDs and LNBTDs) are associated with lower earnings persistence (Hanlon, 2005). Specifically, we investigate whether lower earnings persistence of LPBTD firms and LNBTD firms, relative to firms in the middle...

Persistent link: https://www.econbiz.de/10013235499

Implications of impairment decisions and assets' cash-flow horizons for conservatism research

Banker, Rajiv D.; Basu, Sudipta; Byzalov, Dmitri - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 41-67

Persistent link: https://www.econbiz.de/10011674059