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Other comprehensive income reporting and earnings management : evidence from China
Wang, Yan; He, Zhuqian; Shan, Yuan George; Liu, Xiaoying - In: Accounting forum : advancing the interdisciplinary and … 45 (2021) 4, pp. 389-410
Persistent link: https://www.econbiz.de/10013161633
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Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
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Earnings quality under financial crisis: a global empirical investigation
Persakis, Anthony; Iatridis, George Emmanuel - In: Journal of multinational financial management 30 (2015), pp. 1-35
Persistent link: https://www.econbiz.de/10011539529
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Legal consequences of earnings components management
Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....
Persistent link: https://www.econbiz.de/10011540776
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Accounting accruals and information asymmetry in Europe
Cerqueira, Antonio; Pereira, Claudia - In: Prague economic papers : a bimonthly journal of … 24 (2015) 6, pp. 638-661
Persistent link: https://www.econbiz.de/10011413388
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Die Messbarkeit von Gewinnsteuerung mit Hilfe von Periodenabgrenzungen
Keßler, Sebastian - 2015
Persistent link: https://www.econbiz.de/10011414772
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Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal; Tang, Qingliang; Lin, Zhiwei - In: Journal of international accounting auditing & taxation 25 (2015), pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
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Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence
Achek, Imen; Gallali, Mohamed Imen - In: African journal of business and economic research : AJBER 10 (2015) 1, pp. 137-159
Persistent link: https://www.econbiz.de/10011418520
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Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?
Armstrong, Christopher; Foster, George; Taylor, Daniel J. - In: Management science : journal of the Institute for … 62 (2016) 5, pp. 1316-1338
Persistent link: https://www.econbiz.de/10011487470
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Accruals and price crashes
Zhu, Wei - In: Review of accounting studies 21 (2016) 2, pp. 349-399
Persistent link: https://www.econbiz.de/10011488217