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An international comparison of incentives for earnings management in order to meet analysts forecasts

Jarne Jarne, José Ignacio; Callao Gastón, Susaba - In: Revista de contabilidad : RC-SAR 24 (2021) 1, pp. 75-89

Persistent link: https://www.econbiz.de/10012544879

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

Can investors profit by following analysts' recommendations? : an investigation of Chinese analysts' trading recommendations on industry

Cai, Rongchang; Cen, Zilan - In: Economics, management and financial markets 10 (2015) 3, pp. 11-53

Persistent link: https://www.econbiz.de/10011555070

Consistent analyst expectation error and earnings management : evidence from China

Zhou, Zhengyi; Wu, Chongfeng - In: Emerging markets finance & trade : a journal of the … 52 (2016) 7/9, pp. 2128-2148

Persistent link: https://www.econbiz.de/10011594946

The valuation consequences of voluntary accounting changes

Linck, James S.; Lopez, Thomas J.; Rees, Lynn - In: Review of quantitative finance and accounting 28 (2007) 4, pp. 327-352

Persistent link: https://www.econbiz.de/10003492859

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