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Real and accrual earnings management around IPOs : US evidence
Bao, Ben-Hsien; Chung, Richard; Niu, Yanjun; Wei, Steven - In: Corporate ownership & control : international … 10 (2012/13) 3, pp. 76-94
Persistent link: https://www.econbiz.de/10009772416
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Client risk management : a pecking order analysis of auditor response to upward earnings management risk
Krishnan, Gopal; Sun, Lili; Wang, Qian; Yang, Rong - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 147-169
Persistent link: https://www.econbiz.de/10009751175
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Auditors' consideration of material income-increasing versus material income-decreasing items during the audit process
Desai, Naman K.; Gerard, Gregory J. - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 33-51
Persistent link: https://www.econbiz.de/10009751201
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Mandatory earnings disaggregation and the persistence and pricing of earnings components
Venter, Elmar R.; Cahan, Steven F.; Emanuel, David - In: The international journal of accounting : TIJA 48 (2013) 1, pp. 26-53
Persistent link: https://www.econbiz.de/10009726236
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Managers : their effects on accruals and firm policies
DeJong, Douglas V.; Ling, Zhejia - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 82-114
Persistent link: https://www.econbiz.de/10009729508
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Managerial ability and earnings quality
Demerjian, Peter R.; Lev, Baruch; Lewis, Melissa F.; … - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 463-498
Persistent link: https://www.econbiz.de/10009732835
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The role of industry classification in estimating discretionary accruals
Hrazdil, Karel; Scott, Thomas - In: Review of quantitative finance and accounting 40 (2013) 1, pp. 15-39
Persistent link: https://www.econbiz.de/10009699505
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Earnings management and accrual anomaly across market states and business cycles
Ze-To, Samuel Yau Man - In: Advances in accounting : a research annual 28 (2012) 2, pp. 344-352
Persistent link: https://www.econbiz.de/10009715406
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The effect of external monitoring on accrual-based and real earnings management : evidence from venture-backed initial public offerings
Wongsunwai, Wan - In: Contemporary accounting research : a journal of the … 30 (2013) 1, pp. 296-324
Persistent link: https://www.econbiz.de/10009756964
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Firms' use of accounting discretion to influence their credit ratings
Alissa, Walid; Bonsall, Samuel B., IV; Koharki, Kevin; … - In: Journal of accounting & economics 55 (2013) 2/3, pp. 129-147
Persistent link: https://www.econbiz.de/10009757324