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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

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

Overvalued equity, benchmark beating and unexpected accruals

Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 989-1014

Persistent link: https://www.econbiz.de/10011441367

Earnings quality under financial crisis: a global empirical investigation

Persakis, Anthony; Iatridis, George Emmanuel - In: Journal of multinational financial management 30 (2015), pp. 1-35

Persistent link: https://www.econbiz.de/10011539529

Legal consequences of earnings components management

Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013

This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....

Persistent link: https://www.econbiz.de/10011540776

Earnings management and financial distress : evidence from India

Agrawal, Khushbu; Chatterjee, Chanchal - In: Global business review 16 (2015) 5, pp. 140-154

Persistent link: https://www.econbiz.de/10011410352

Accounting accruals and information asymmetry in Europe

Cerqueira, Antonio; Pereira, Claudia - In: Prague economic papers : a bimonthly journal of … 24 (2015) 6, pp. 638-661

Persistent link: https://www.econbiz.de/10011413388

Corporate accruals quality during the 2008-2010 global financial crisis

Arthur, Neal; Tang, Qingliang; Lin, Zhiwei - In: Journal of international accounting auditing & taxation 25 (2015), pp. 1-15

Persistent link: https://www.econbiz.de/10011417746

Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence

Achek, Imen; Gallali, Mohamed Imen - In: African journal of business and economic research : AJBER 10 (2015) 1, pp. 137-159

Persistent link: https://www.econbiz.de/10011418520

Corporate social responsibility and earnings quality : international evidence

Bozzolan, Sverio; Fabrizi, Michele; Mallin, Chris A.; … - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 361-396

Persistent link: https://www.econbiz.de/10011419331

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