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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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Impact of audit quality on earnings management : an empirical analysis in the Indian context
Khushboo; Singh, Karamjeet - In: Indian journal of corporate governance 14 (2021) 2, pp. 154-179
Persistent link: https://www.econbiz.de/10012794003
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Managerial overconfidence, compensation induced risk taking, and earnings management
Li, Chun-an; Lin, Tse-Mao; Huang, Yu-Wen - In: The international journal of business and finance … 12 (2018) 2, pp. 1-26
Persistent link: https://www.econbiz.de/10011926719
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Top management team incentive dispersion and earnings quality
Kim, Taejin; Kyung, Hangsoo; Ng, Jeff - In: Contemporary accounting research : the journal of the … 39 (2022) 3, pp. 1949-1985
Persistent link: https://www.econbiz.de/10013464870
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Board informal hierarchy and audit quality : evidence from China
Zhang, Yi; Wang, Yang; Liao, Jiaxin - In: Managerial auditing journal 38 (2023) 6, pp. 927-946
Persistent link: https://www.econbiz.de/10014333394
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Outside director compensation and earnings quality
Du, Chan; Lin, Ting-Ting - In: International journal of accounting and finance 5 (2015) 3, pp. 205-229
Persistent link: https://www.econbiz.de/10011548146
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Earning management and managerial incentives : a note
Lin, Yu Peng - In: The empirical economics letters : a monthly … 16 (2017) 6, pp. 621-631
Persistent link: https://www.econbiz.de/10011802207
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Impact of tournament incentives on management earnings forecasts
Xin, Cheng; Palmon, Dan; Yang, Yinan; Yin, Cheng - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 225-254
Persistent link: https://www.econbiz.de/10014584598
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Analysts' forecast optimism : the effects of managers' incentives on analysts' forecasts
Brown, Anna; Lin, Guoyu; Zhou, Aner - In: Journal of behavioral and experimental finance 35 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10014227618
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The FVO and Firms’ Earnings Management Incentives
Hsu, Pei Hui - 2015
This paper examines the incentives utilized by firms in applying the FVO (SFAS 159) by analyzing firms' application decisions under different circumstances. I confirm the finding in prior literature that firms apply SFAS 159 to manipulate earnings upward to meet or beat earnings target....
Persistent link: https://www.econbiz.de/10013028862