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The value of discretionary accruals computed using both national and international standards

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169

from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the … comparison between the mean, the median and the variance of discretionary accruals computed under the two accounting regimes has … factors could be observed on the value of discretionary accrual. …

Persistent link: https://www.econbiz.de/10011311136

Audit opinion and earnings management : evidence from Greece

Tsipouridou, Maria; Spathis, Charalambos - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 38-54

Persistent link: https://www.econbiz.de/10010336155

The growth of research in earnings management phenomenon

Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375

Persistent link: https://www.econbiz.de/10013499337

The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market

Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420

Persistent link: https://www.econbiz.de/10011990724

Are socially responsible firms less engaged in earnings management? : evidence from ADX listed companies

Kolsi, Mohamed Chakib; Attayah, Osama F. - In: International journal of business innovation and research 17 (2018) 4, pp. 536-560

Persistent link: https://www.econbiz.de/10011982365

An overview of earnings management measurement approaches : development and evaluation

Marai, Awidat; Pavlovic, Vladan - In: Facta Universitatis / Series economics and organization … 11 (2014) 1, pp. 21-36

Persistent link: https://www.econbiz.de/10011508612

The role of earnings management in the relationship between accruals and market value

Aryannejad, Nasim; Ghaemi, Mohammadhossein; Maham, Keyhan - In: Investment management and financial innovations 15 (2018) 1, pp. 236-244

Persistent link: https://www.econbiz.de/10012002803

Accruals, managerial operating decisions, and firm growth : implications for tests of earnings management

Liu, Michelle - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 153-193

Persistent link: https://www.econbiz.de/10012106873

The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia

Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16

This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...

Persistent link: https://www.econbiz.de/10012665521

Idiosyncratic shocks to firm underlying economics and abnormal accruals

Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219

Persistent link: https://www.econbiz.de/10011674086