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Do corporations manage earnings to meet/exceed analyst forecasts? : evidence from pension plan assumption changes
An, Heng; Lee, Yul W.; Zhang, Ting - In: Review of accounting studies 19 (2014) 2, pp. 698-735
Persistent link: https://www.econbiz.de/10010379989
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Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho; Na, Haejung - In: Finance research letters 35 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012439091
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The context of earnings management and its ability to predict future stock returns
Nguyen, Nguyet T. M.; Iqbal, Abdullah; Shiwakoti, Radha K. - In: Review of quantitative finance and accounting 59 (2022) 1, pp. 123-169
Persistent link: https://www.econbiz.de/10013459262
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Using the pension multiple to measure retirement outcomes
Minney, Aaron; Zhu, Zili; Guo, Ying; Li, Jiaming; … - In: Finance research letters 49 (2022), pp. 1-8
Persistent link: https://www.econbiz.de/10013479606
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Auditor tenure and the ability to meet or beat earnings forecasts
Davis, Larry R.; Soo, Billy S.; Trompeter, Gregory M. - In: Contemporary accounting research : a journal of the … 26 (2009) 2, pp. 517-548
Persistent link: https://www.econbiz.de/10003886105
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Conditional persistence of earnings components and accounting anomalies
Amir, Eli; Kama, Itay; Levi, Shai - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 801-825
Persistent link: https://www.econbiz.de/10011512965
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Evaluation of Management Earnings Forecast Error and Information Content of Accruals : Listed Companies in Tehran Stock Exchange
Moradzadehfard, Mehdi - 2012
Aim of this study is studying relation of management earnings forecast error and information content of accruals. Thus, the sample consists of 71 companies were selected for the period 2003-2011. In this study discretionary accruals is used as independent variables. The results suggest that...
Persistent link: https://www.econbiz.de/10013102949
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The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-Discretionary Accruals
Christensen, Peter O. - 2013
persistence) may have a significant impact on how firms rationally respond in terms of allowing accrual discretion in order to … optimal level of reversible non-discretionary accrual noise introduced through revenue recognition policies. Tight rules …-based accounting regulation, as opposed to leaving firms more choice over non-discretionary accrual policies, may lead firms to …
Persistent link: https://www.econbiz.de/10013093710
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The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-Discretionary Accruals
Christensen, Peter O. - 2014
persistence) may have a significant impact on how firms rationally respond in terms of allowing accrual discretion in order to … optimal level of reversible non-discretionary accrual noise introduced through revenue recognition policies. Tight rules …-based accounting regulation, as opposed to leaving firms more choice over non-discretionary accrual policies, may lead firms to …
Persistent link: https://www.econbiz.de/10013066243
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Why do accruals predict earnings?
Lewellen, Jonathan; Resutek, Robert J. - In: Journal of accounting & economics 67 (2019) 2/3, pp. 336-356
Persistent link: https://www.econbiz.de/10012064464