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Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment

Linck, James S.; Netter, Jeffry M.; Shu, Tao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2117-2143

Persistent link: https://www.econbiz.de/10010231043

Are PE- and MB-ratios susceptible to accruals, growth, or profitability?

Stähle, Martin; Lampenius, Niklas - 2010

Price Earnings- and Market Book-ratios presume a systematic link between financial statement data and company value. We analyze this relationship in a steady state model with overlapping capacity investments where company value is inferred from a constant growth residual income model. We...

Persistent link: https://www.econbiz.de/10012822368

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

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

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

An accrual world? : questioning the universal validity of accrual accounting

Ellwood, Sheila; Wynne, Andy - In: International trends and experiences in government …, (pp. 158-172). 2005

Persistent link: https://www.econbiz.de/10003432909

The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management

Ibrahim, Salma S. - In: Journal of business finance & accounting : JBFA 36 (2009) 9/10, pp. 1087-1116

Persistent link: https://www.econbiz.de/10003909839

Accruals' persistence, accruals mispricing and operating cycle : evidence from the US

Hao, Qian - In: International journal of accounting and information … 17 (2009) 2, pp. 198-207

Persistent link: https://www.econbiz.de/10003930334

Auditor conservatism and abnormal accruals

Takada, Tomomi; Muramiya, Katsuhiko - 2010

Persistent link: https://www.econbiz.de/10003950487

The market mispricing of special items and accruals: one anomaly or two?

Atwood, T. J.; Xie, Hong - In: Review of accounting & finance 9 (2010) 2, pp. 156-179

Persistent link: https://www.econbiz.de/10003991037

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