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Managers' incentives, earnings management strategies, and investor sentiment
Yang, Zhonghai; Su, Roger; Zhang, Qianqian; Sun, Ying - In: International journal of business and economics 13 (2014) 2, pp. 157-180
Persistent link: https://www.econbiz.de/10010531225
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The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan
Khan, Sattar; Kamal, Yasir; Khan, Azhar; Hussain, Arif; … - In: International journal of economics and financial issues … 10 (2020) 4, pp. 141-150
Persistent link: https://www.econbiz.de/10012303317
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Accruals in the prediction of forthcoming cash flows in the companies listed at Pakistan stock exchange
Hussain, Rai Imtiaz; Abidin, Noor Saadah Zainal; … - In: International journal of economics and financial issues … 10 (2020) 5, pp. 130-139
Persistent link: https://www.econbiz.de/10012305555
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Managing accruals for income smoothing : empirical evidence from Pakistan
Safdar, Raheel; Chen, Yan - In: Journal of accounting in emerging economies : JAEE 6 (2016) 4, pp. 372-387
Persistent link: https://www.econbiz.de/10011572595
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Earnings management and privatisations : evidence from Pakistan
Iqbal, Abdullah Muhammad; Khan, Iram; Ahmed, Zeeshan - In: The Pakistan development review : PDR 54 (2015) 2, pp. 79-96
Persistent link: https://www.econbiz.de/10011561548
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Country-level Risk and the Tradeoff between Real Earnings Management and Accrual Earnings Management : Evidence from Pakistan
Said, Imran; Malik, Imran Riaz - 2021
be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country … Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how …
Persistent link: https://www.econbiz.de/10013234227
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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
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Discretionary accruals and income smoothing
Callaghan, Sandra Renfro; Lim, Steve ChongKol - In: Advances in quantitative analysis of finance and … 9 (2001), pp. 111-125
Persistent link: https://www.econbiz.de/10001880162
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The accrual effect on future earnings
Chan, Konan; Jegadeesh, Narasimhan; Sougiannis, Theodore - In: Review of quantitative finance and accounting 22 (2004) 2, pp. 97-121
Persistent link: https://www.econbiz.de/10002006155
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Performance matched discretionary accrual measures
Kothari, S. P.; Leone, Andrew J.; Wasley, Charles E. - In: Journal of accounting & economics 39 (2005) 1, pp. 163-197
Persistent link: https://www.econbiz.de/10002638584