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Short-term earnings guidance and accrual-based earnings management

Call, Andrew C.; Chen, Shuping; Miao, Bin; Tong, Yen H. - In: Review of accounting studies 19 (2014) 2, pp. 955-987

Persistent link: https://www.econbiz.de/10010379968

Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions

Chen, Shuping; Thomas, Jake; Zhang, X. Frank - In: Review of accounting studies 21 (2016) 4, pp. 1081-1115

Persistent link: https://www.econbiz.de/10011613049

Earnings quality research : advances, challenges and future research

DeFond, Mark L. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 402-409

Persistent link: https://www.econbiz.de/10008810008

Why accounting matters : evidence from accounting's "big bang"

DeFond, Mark L. - In: Journal of international accounting research 18 (2019) 3, pp. 87-96

Persistent link: https://www.econbiz.de/10012212939

Short-Term Earnings Guidance and Accrual-Based Earnings Management

Call, Andrew C. - 2013

Motivated by recent practitioners' concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of...

Persistent link: https://www.econbiz.de/10013075955

Client conservatism and auditor-client contracting

DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98

Persistent link: https://www.econbiz.de/10011482675

Reflections on the 20-year anniversary of worldwide ifrs adoption

Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96

Persistent link: https://www.econbiz.de/10014431285