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Duration of equity overvaluation and managers' choice to use aggressive underlying earnings disclosure and accrual-based earnings management : Australian evidence
Yang, Yiru; Abeysekera, Indra - In: Journal of contemporary accounting & economics 15 (2019) 2, pp. 167-185
Persistent link: https://www.econbiz.de/10012061086
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Has Australian financial reporting become more conservative over time?
Lai, Cheng; Lu, Meiting; Shan, Yaowen - In: Accounting and finance : journal of the Accounting … 53 (2013) 3, pp. 731-761
Persistent link: https://www.econbiz.de/10010128905
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Duration of Equity Overvaluation and Managers’ Choice to Use Aggressive Underlying Earnings Disclosure and Accruals Earnings Management : Australian Evidence
Yang, Yiru - 2019
This paper examines whether the duration of equity overvaluation influences managers' choice to use different earnings management mechanisms, and how corporate governance and the Australian Securities and Investment Commission's underlying earnings disclosure guidelines influence managers'...
Persistent link: https://www.econbiz.de/10012871568
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Compliance with corporate governance principles : Australian evidence
Safari, Maryam; Mirshekary, Soheila; Wise, Victoria - In: Australasian accounting business and finance journal : AABF 9 (2015) 4, pp. 3-19
Persistent link: https://www.econbiz.de/10011598506
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Real Earnings Management (REM) and Accrual Earnings Management (AEM) Around Seasoned Equity Offerings (SEOs) in Australia and Subsequent Operating Earnings Performance
Henry, Darren - 2013
The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around …
Persistent link: https://www.econbiz.de/10013088469
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Are analysts' cash flow forecasts associated with improved earnings quality? : Australian evidence
Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Pacific-Basin finance journal 73 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10013388938
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Do advisory directors increase discretionary accruals?
Salma, Ummya; Bhuiyan, Md. Borhan Uddin - In: International journal of accounting and information … 32 (2024) 2, pp. 345-368
Persistent link: https://www.econbiz.de/10014549060
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Audit committee independence : regulatory developments, the empirical literature and directions for future research
Sharma, Divesh S.; Sharma, Vineeta D. - In: Handbook on emerging issues in corporate governance, (pp. 103-127). 2011
Persistent link: https://www.econbiz.de/10008938075
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Measuring company quality
Lawson, Richard - In: The journal of investing 17 (2008) 4, pp. 38-55
Persistent link: https://www.econbiz.de/10003795425
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Changes in unrecognised deferred tax accruals from carry-forward losses : earnings management or signalling?
Herbohn, Kathleen; Tutticci, Irene; Khor, Pui See - In: Journal of business finance & accounting : JBFA 37 (2010) 7/8, pp. 763-791
Persistent link: https://www.econbiz.de/10008695871