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Can management turnover restore the financial statement credibility of restating firms? : further evidence
Dao, Mai; Huang, Hua-Wei; Chen, Ken Y.; Huang, Ting-Chiao - In: Journal of business finance & accounting : JBFA 41 (2014) 7/8, pp. 926-949
Persistent link: https://www.econbiz.de/10010479057
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Management earnings forecasts and book-tax differences
Kraft, Anastasia - In: International journal of economics and finance 7 (2015) 3, pp. 1-23
Persistent link: https://www.econbiz.de/10010508466
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A new measure of managers' intentional income smoothing
Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017
the earnings volatility of the firm's own reported fiscal year. To the extent managers use accruals to reduce annual … primarily driven by accruals rather than cash flows. Overall, we contribute to the literature exploring alternative explanations …
Persistent link: https://www.econbiz.de/10011756894
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Executive stock options and earnings management : a theoretical and empirical analysis
Kadan, Ohad; Yang, Jun - In: The quarterly journal of finance 6 (2016) 2, pp. 1-39
Persistent link: https://www.econbiz.de/10011488680
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Managers : their effects on accruals and firm policies
DeJong, Douglas V.; Ling, Zhejia - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 82-114
Persistent link: https://www.econbiz.de/10009729508
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CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok; Han, Sam; Jung, Sung Hwan; Kang, Tony - In: Journal of business finance & accounting : JBFA 42 (2015) 5/6, pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
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Type of earnings management against managerial entrenchment and corporate governance mechanisms
Chouaibi, Jamel; Ibrahim, Najet Ben - In: International journal of behavioural accounting and … 5 (2015) 2, pp. 136-153
Persistent link: https://www.econbiz.de/10011448810
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Impact of managerial incentive structure on operating asymmetries and accruals
Jin, Byunghoon - In: The journal of corporate accounting & finance 33 (2022) 1, pp. 111-123
Persistent link: https://www.econbiz.de/10012816201
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CFO narcissism and financial reporting quality
Ham, Charles; Lang, Mark H.; Seybert, Nicholas; Wang, … - In: Journal of accounting research 55 (2017) 5, pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
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The influence of CEO and CFO power on accruals and real earnings management
Baker, Terry A.; Lopez, Thomas J.; Reitenga, Austin L.; … - In: Review of quantitative finance and accounting 52 (2019) 1, pp. 325-345
Persistent link: https://www.econbiz.de/10012171535