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Client importance and earnings management : the moderating role of audit committees
Sharma, Vineeta D.; Sharma, Divesh S.; Umapathy … - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 125-156
Persistent link: https://www.econbiz.de/10009301877
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Financial distress, earnings management and market pricing of accruals during the global financial crisis
Habib, Ahsan; Bhuiyan, Md. Borhan Uddin; Islam, Ainul - In: Managerial finance 39 (2013) 2, pp. 155-180
Persistent link: https://www.econbiz.de/10009732956
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Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand
Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89
Persistent link: https://www.econbiz.de/10010338668
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The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies
Kabir, Humayun - 2017
This study examines the behaviour of earnings, accruals and impairment losses of failed finance companies in New Zealand. It draws on conservatism in the development of research hypotheses about accounting variables that are likely to contain clues to future failures of finance companies. The...
Persistent link: https://www.econbiz.de/10012971346
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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
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Earnings management around mergers and acquisitions : evidence from a range of French absorbing firms' accounting policy
Njah, Mouna; Jarboui, Anis - In: Global business & economics review 18 (2016) 5, pp. 550-566
Persistent link: https://www.econbiz.de/10011665438
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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
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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
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Inside the accrual anomaly
Zach, Tzachi - 2003
Persistent link: https://www.econbiz.de/10003777247
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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