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~subject:"Accruals and deferrals"
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Accruals and deferrals
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Review of quantitative finance and accounting
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ECONIS (ZBW)
332
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1
Female auditors and accruals quality
Ittonen, Kim
;
Vähämaa, Emilia
;
Vähämaa, Sami
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
Saved in:
2
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
Saved in:
3
Determinants and consequences of real and accrual-based earnings management : three empirical studies
Spring, Daniel
-
2014
Persistent link: https://www.econbiz.de/10010255596
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4
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
Saved in:
5
The usefulness of the tax avoidance proxy : evidence from Korea
Lee, Hyun-Ah
- In:
The journal of applied business research
32
(
2016
)
2
,
pp. 607-620
Persistent link: https://www.econbiz.de/10011500664
Saved in:
6
An overview of earnings management measurement approaches : development and evaluation
Marai, Awidat
;
Pavlovic, Vladan
- In:
Facta Universitatis / Series economics and organization …
11
(
2014
)
1
,
pp. 21-36
Persistent link: https://www.econbiz.de/10011508612
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7
Real and accrual earnings management and IPO failure risk
Alhadab, Mohammad
;
Clacher, Iain
;
Keasey, Kevin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
1
,
pp. 55-92
Persistent link: https://www.econbiz.de/10010471622
Saved in:
8
The development of an indicator for measuring information quality of discretionary accruals
Chang, Shen-ho
;
Shaio Yan Huang
;
Wang, Teng-shih
; …
- In:
Applied financial economics
24
(
2014
)
16/18
,
pp. 1177-1186
Persistent link: https://www.econbiz.de/10010418925
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9
The changing landscape of accrual accounting
Bushman, Robert M.
;
Lerman, Alina
;
Zhang, X. Frank
- In:
Journal of accounting research
54
(
2016
)
1
,
pp. 41-77
Persistent link: https://www.econbiz.de/10011450974
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10
The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea
Lee, Young Hwan
;
Kang, Sun A.
;
Cho, Sang Min
- In:
Journal of business economics and management
16
(
2015
)
5
,
pp. 931-948
Persistent link: https://www.econbiz.de/10011386661
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