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Selling-price estimates in revenue recognition and the usefulness of financial statements

Srivastava, Anup - In: Review of accounting studies 19 (2014) 2, pp. 661-697

Persistent link: https://www.econbiz.de/10010379992

Earnings management in Europe post IFRS : do cultural influences persist?

Gray, Sidney J.; Kang, Tony; Lin, Zhiwei; Tang, Qingliang - In: Management international review : mir ; journal of … 55 (2015) 6, pp. 827-856

Persistent link: https://www.econbiz.de/10011406747

The determinants of capitalising development costs in private companies : evidence from Germany

Eierle, Brigitte; Wencki, Simone - In: Journal of business economics : JBE 86 (2016) 3, pp. 259-300

Persistent link: https://www.econbiz.de/10011666970

The consequences of increasing the scope of managerial judgement in accounting standards

Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440

Persistent link: https://www.econbiz.de/10011623042

Financial accounting for deferred taxes : a systematic review of empirical evidence

Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165

Persistent link: https://www.econbiz.de/10014227405

Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit Procedures

Minutti Meza, Miguel - 2011

’s accounting quality in two different research settings. The first Chapter examines whether auditor industry specialization …-specialist auditors according to industry, size and performance, there are no significant differences in audit quality between these two … groups of auditors. In addition, this Chapter uses two analyses that do not rely primarily on matched samples. First …

Persistent link: https://www.econbiz.de/10009480643

Auditor industry specialization, board governance, and earnings management

Sun, Jerry; Liu, Guoping - In: Managerial Auditing Journal 28 (2013) January, pp. 45-64

suggest a positive interaction effect of auditor industry specialization and board governance on accounting quality … effective through hiring industry specialist auditors. This study also suggests that it may be worth investigating the … interaction effect among different corporate governance mechanisms on accounting quality. …

Persistent link: https://www.econbiz.de/10010607526

Auditor industry specialization, board governance, and earnings management

Sun, Jerry; Liu, Guoping - In: Managerial Auditing Journal 28 (2012) 1, pp. 45-64

Persistent link: https://www.econbiz.de/10014929313

Real earnings management activities prior to bond issuance

Mellado-Cid, Cristhian; Jory, Surendranath R.; Ngo, Thanh - In: BRQ Business Research Quarterly 20 (2017) 3, pp. 164-177

We examine real activities manipulation by firms prior to their debt issuances and how such manipulation activities affect bond yield spreads. We find that bond-issuing firms increase their real activities manipulation in the five quarters leading to a bond issuance. We document an inverse...

Persistent link: https://www.econbiz.de/10012118431

Female directors and real activities manipulation: Evidence from China

Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China Journal of Accounting Research 10 (2017) 2, pp. 141-166

Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors (BoDs) affect managers' real activities manipulation. Using a large sample of 11,831 firm-year observations...

Persistent link: https://www.econbiz.de/10011937042

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