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Effects of Audit Quality on Real and Accrual Earnings Management and Subsequent Return Performance : Evidence from IPOs

Alhadab, Mohammad - 2016

We find that IPO firms engage in real and accrual earnings management during the IPO and that big-N audit firms … constrain discretionary expenses-based and accrual-based manipulations. The restriction of these forms of earnings management … leads IPO firms to resort to a higher level of sales-based manipulation. Our results show that both sales-based and accrual …

Persistent link: https://www.econbiz.de/10013007651

Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500

Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26

Persistent link: https://www.econbiz.de/10012610618

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

How are discretionary accruals priced? : evidence from the Canadian stock market

Kolsi, Mohamed Chakib; Attayah, Osama F. - In: International journal of managerial and financial accounting 9 (2017) 3, pp. 283-302

Persistent link: https://www.econbiz.de/10011847020

Accruals quality, managers' incentives and stock market reaction : evidence from Europe

Cerqueira, Antonio; Pereira, Claudia - In: Applied economics 49 (2017) 16, pp. 1606-1626

Persistent link: https://www.econbiz.de/10011813656

A test of income smoothing using pseudo fiscal years

Black, Dirk E.; Pierce, Spencer R.; Thomas, Wayne B. - In: Management science : journal of the Institute for … 68 (2022) 7, pp. 5533-5555

Persistent link: https://www.econbiz.de/10013369331

The effect of accrual heterogeneity on accrual quality inferences

Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273

Persistent link: https://www.econbiz.de/10013418993

Ownership Structure and Financial Constraints : Evidence from a Structural Estimation

Lin, Chen - 2011

This article examines the impact of the divergence between corporate insiders' control rights and cash-flow rights on firms' external finance constraints via generalized method of moments estimation of an investment Euler equation. Using a large sample of U.S. firms during the 1994–2002...

Persistent link: https://www.econbiz.de/10013133658

Less is More : Financial Constraints and Innovative Efficiency

Almeida, Heitor - 2018

We show that financial constraints may benefit innovation by improving the efficiency of innovative activities. We measure firm-level innovative efficiency by patents (or patent citations) scaled by R&D (research and development) investment or the number of employees, and find that financial...

Persistent link: https://www.econbiz.de/10012940454

Firms’ and Households’ Investment in Italy : The Role of Credit Constraints and Other Macro Factors

Giordano, Claire - 2018

Using significantly under-exploited data from institutional sector accounts, we assess the main drivers of both firms' and households' investment in Italy over the past two decades. We estimate a vector error correction model separately for firms and for households. Our findings support the...

Persistent link: https://www.econbiz.de/10012921973

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