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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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Did Japanese-SOX have an impact on earnings management and earnings quality?
Nakashima, Masumi; Ziebart, David A. - In: Managerial auditing journal 30 (2015) 4/5, pp. 482-510
Persistent link: https://www.econbiz.de/10011343410
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Does incorporating non-linearity into discretionary accrual models improve their performance?
Wan, Huishan - In: Advances in accounting : a research annual 29 (2013) 1, pp. 85-96
Persistent link: https://www.econbiz.de/10009768978
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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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Estimation sample selection for discretionary accruals models
Ecker, Frank; Francis, Jennifer; Olsson, Per; Schipper, … - In: Journal of accounting & economics 56 (2013) 2/3, pp. 190-211
Persistent link: https://www.econbiz.de/10010239128
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A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra; Patel, Arvind - In: Australasian accounting business and finance journal : AABF 7 (2013) 1, pp. 78-98
Persistent link: https://www.econbiz.de/10010244759
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Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian review of accounting 22 (2014) 1, pp. 20-34
Persistent link: https://www.econbiz.de/10010377050
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Short-term earnings guidance and accrual-based earnings management
Call, Andrew C.; Chen, Shuping; Miao, Bin; Tong, Yen H. - In: Review of accounting studies 19 (2014) 2, pp. 955-987
Persistent link: https://www.econbiz.de/10010379968
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Implications of the integral approach and earnings management for alternate annual reporting periods
Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N. - In: Review of accounting studies 18 (2013) 3, pp. 868-891
Persistent link: https://www.econbiz.de/10010200036
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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