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The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market

Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420

Persistent link: https://www.econbiz.de/10011990724

Rückstellungen nach BilMoG : Grundlagen, offene Fragen und bilanzpolitische Aspekte

Petersen, Karl; Zwirner, Christian; Künkele, Kai Peter - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 10 (2008) 18, pp. 693-699

Persistent link: https://www.econbiz.de/10003756066

Is accruals quality a priced risk factor?

Core, John E.; Guay, Wayne R.; Verdi, Rodrigo - In: Journal of accounting & economics 46 (2008) 1, pp. 2-22

Persistent link: https://www.econbiz.de/10003763163

Inside the accrual anomaly

Zach, Tzachi - 2003

Persistent link: https://www.econbiz.de/10003777247

Empirical evaluation of discretionary accruals models

Garza-Gómez, Xavier - In: International accounting : standards, regulations, and …, (pp. 523-548). 2006

Persistent link: https://www.econbiz.de/10003335849

Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms

Arnedo Ajona, Laura; Dallo, Fermín Lizarraga; … - In: European accounting review 17 (2008) 4, pp. 641-666

Persistent link: https://www.econbiz.de/10003793587

Environmental uncertainty and managers' use of discretionary accruals

Ghosh, Dipankar; Olsen, Lori - In: Accounting, organizations and society : an … 34 (2009) 2, pp. 188-205

Persistent link: https://www.econbiz.de/10003820274

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

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 …

Persistent link: https://www.econbiz.de/10003850495

Auditor tenure and the ability to meet or beat earnings forecasts

Davis, Larry R.; Soo, Billy S.; Trompeter, Gregory M. - In: Contemporary accounting research : a journal of the … 26 (2009) 2, pp. 517-548

Persistent link: https://www.econbiz.de/10003886105

Accounting discretion : use or abuse? ; an analysis of restructuring charges surrounding regulator action

Bens, Daniel A.; Johnston, Rick - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 673-699

Persistent link: https://www.econbiz.de/10003889688

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