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Annual earnings guidance and the smoothing of analysts' multi-period forecasts
Luo, Jianchuan; Ronen, Joshua; Shalev, Ron; Tang, Michael - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 874-901
Persistent link: https://www.econbiz.de/10013389078
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Income smoothing through R&D management and earnings informativeness
Baik, Bok; Gunny, Katherine A.; Jung, Boochun; Park, Duri - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 25-49
Persistent link: https://www.econbiz.de/10013332602
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Business strategy, earnings properties, and earnings quality
Karampinis, Nikolaos; Vlismas, Orestes; Ballas, Apostolos - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-23
Persistent link: https://www.econbiz.de/10015065921
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Accounting conservatism, changes in real investment, and analysts' earnings forecasts
Choi, Kyong Soo; Lee, Se Joong; Park, Soo Yeon; Yoo, … - In: The journal of applied business research 31 (2015) 2, pp. 727-742
Persistent link: https://www.econbiz.de/10010526722
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The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Herbohn, Kathleen; Tutticci, Irene; Tan, Zhi - In: Journal of business finance & accounting : JBFA 43 (2016) 1/2, pp. 31-65
Persistent link: https://www.econbiz.de/10011565269
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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The effect of real earnings management on the persistence and informativeness of earnings
Li, Valerie - In: The British accounting review : the journal of the … 51 (2019) 4, pp. 402-423
Persistent link: https://www.econbiz.de/10012058774
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To what extent do earnings affect the R&D decision of Chinese manufacturing firms?
Wang, Yun; Zhai, Yu; Sun, Xiaohua; Colombage, Sisira R. N. - In: Technology analysis & strategic management 32 (2020) 3, pp. 349-362
Persistent link: https://www.econbiz.de/10012208992
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Does real activities management influence earnings quality and stock returns in emerging markets? : evidence from Korea
Jeong, Kwang Hwa; Choi, Seung Uk - In: Emerging markets, finance & trade : a journal of the … 55 (2019) 12, pp. 2834-2850
Persistent link: https://www.econbiz.de/10012211040
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The impact of deferred tax on earnings quality : evidence from Algerian companies
Kimouche, Bilal - In: Zagreb international review of economics & business 25 (2022) 1, pp. 133-148
Persistent link: https://www.econbiz.de/10013442035