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Properties of accrual accounts in public sector entities : evidence from the Italian National Health Service

Columbano, Claudio; Biondi, Lucia; Bracci, Enrico - In: Journal of public budgeting, accounting & financial … 35 (2023) 6, pp. 240-261

Persistent link: https://www.econbiz.de/10014487286

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

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

Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?

Armstrong, Christopher; Foster, George; Taylor, Daniel J. - In: Management science : journal of the Institute for … 62 (2016) 5, pp. 1316-1338

Persistent link: https://www.econbiz.de/10011487470

Accruals and price crashes

Zhu, Wei - In: Review of accounting studies 21 (2016) 2, pp. 349-399

Persistent link: https://www.econbiz.de/10011488217

Limited attention, statement of cash flow disclosure, and the valuation of accruals

Miao, Bin; Teoh, Siew Hong; Zhu, Zinan - In: Review of accounting studies 21 (2016) 2, pp. 473-515

Persistent link: https://www.econbiz.de/10011488246

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