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Earnings quality under financial crisis: a global empirical investigation

Persakis, Anthony; Iatridis, George Emmanuel - In: Journal of multinational financial management 30 (2015), pp. 1-35

Persistent link: https://www.econbiz.de/10011539529

Does good corporate governance enhance accruals quality during financial crises?

Aldamen, Husam; Duncan, Keith - In: Managerial auditing journal 31 (2016) 4/5, pp. 434-357

Persistent link: https://www.econbiz.de/10011569132

Financial crisis and accrual and real earnings management in Europe

Papadaki, Afroditi; Tzovas, Christos - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 8-19

Persistent link: https://www.econbiz.de/10011792301

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

Accruals and price crashes

Zhu, Wei - In: Review of accounting studies 21 (2016) 2, pp. 349-399

Persistent link: https://www.econbiz.de/10011488217

Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

Choi, Jong-Hag - 2011

This study investigates whether and how the information values of reported earnings and their components changed around the Asian financial crisis of 1997-1998. Regression analyses on a sample of 10,406 firm-years from nine Asian countries from 1995 to 2000 reveal the following. First, the...

Persistent link: https://www.econbiz.de/10013134091

Detecting earning management and earning manipulation in BRIC countries : a panel data analysis for post global financial crisis period

Shahzad, Ahmed - In: Inventi impact: international trade (2016) 4, pp. 225-234

Persistent link: https://www.econbiz.de/10011684513

Accruals and Price Crashes

Zhu, Wei - 2016

explained by managers' use of income-increasing accrual estimates to hoard bad news. Once accumulated bad news crosses a tipping … relation to be the strongest for operating assets (the least reliable accrual components). Cross-sectional analyses further …

Persistent link: https://www.econbiz.de/10012995445

The impact of accounting accruals before, during, and after an economic crisis : evidence from South Africa

Hall, John; Du Toit, Elda; Pradhan, Rudra Prakash - In: African finance journal 24 (2022) 1, pp. 50-64

Persistent link: https://www.econbiz.de/10014637208

To screen or not to screen? : let the competition decide

Papanikolaou, Nikolaos I. - In: Economics letters 170 (2018), pp. 175-178

Persistent link: https://www.econbiz.de/10012019713

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