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Overvaluation and earnings management : does the degree of overvaluation matter?
Chau Minh Duong; Pescetto, Gioia M. - In: Accounting and business research 49 (2019) 2, pp. 121-146
Persistent link: https://www.econbiz.de/10012225795
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Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
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Do stock markets acceptably reflect earnings manipulation? : analysis of Indian manufacturing firms
Chopra, Monika; Miglani, Abhishek - In: Decision 45 (2018) 3, pp. 270-280
Persistent link: https://www.econbiz.de/10011951039
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Earnings expectations and accrual anomalies : reassessing stock market behaviours in the time of COVID-19
Al-Awadhi, Abdullah M. - In: International Journal of Financial Markets and … 9 (2023) 4, pp. 231-249
Persistent link: https://www.econbiz.de/10015064447
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How corporate pensions affect stock returns : the role of R&D expenditures
Hassan, M. Kabir; Karim, M. Sydul; Dreassi, Alberto; … - In: Journal of financial management, markets and institutions 11 (2023) 1, pp. 1-30
Persistent link: https://www.econbiz.de/10014374938
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Evaluation of Management Earnings Forecast Error and Information Content of Accruals : Listed Companies in Tehran Stock Exchange
Moradzadehfard, Mehdi - 2012
Aim of this study is studying relation of management earnings forecast error and information content of accruals. Thus, the sample consists of 71 companies were selected for the period 2003-2011. In this study discretionary accruals is used as independent variables. The results suggest that...
Persistent link: https://www.econbiz.de/10013102949
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
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How are discretionary accruals priced? : evidence from the Canadian stock market
Kolsi, Mohamed Chakib; Attayah, Osama F. - In: International journal of managerial and financial accounting 9 (2017) 3, pp. 283-302
Persistent link: https://www.econbiz.de/10011847020
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Differences in responses to accounting-based and market-based benchmarks : evidence from Nasdaq
Frost, Carol Ann; Guragai, Binod; Rapley, Eric T. - In: Advances in accounting : a research annual 38 (2017), pp. 46-62
Persistent link: https://www.econbiz.de/10011811258
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Accruals quality, managers' incentives and stock market reaction : evidence from Europe
Cerqueira, Antonio; Pereira, Claudia - In: Applied economics 49 (2017) 16, pp. 1606-1626
Persistent link: https://www.econbiz.de/10011813656