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The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market

Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420

Persistent link: https://www.econbiz.de/10011990724

Overvalued equity, benchmark beating and unexpected accruals

Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 989-1014

Persistent link: https://www.econbiz.de/10011441367

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

Legal consequences of earnings components management

Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013

This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....

Persistent link: https://www.econbiz.de/10011540776

Corporate social responsibility and earnings quality : international evidence

Bozzolan, Sverio; Fabrizi, Michele; Mallin, Chris A.; … - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 361-396

Persistent link: https://www.econbiz.de/10011419331

Economic relations among earnings quality measures

Ewert, Peter; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 51 (2015) 3, pp. 311-355

Persistent link: https://www.econbiz.de/10011508196

An overview of earnings management measurement approaches : development and evaluation

Marai, Awidat; Pavlovic, Vladan - In: Facta Universitatis / Series economics and organization … 11 (2014) 1, pp. 21-36

Persistent link: https://www.econbiz.de/10011508612

Earnings quality and audit attributes in high concentrated ownership market

Ahmed Hussein Al-Rassas; Hasnah Kamardin - In: Corporate governance : the international journal for … 16 (2016) 2, pp. 377-399

Persistent link: https://www.econbiz.de/10011521694

The role of working capital accruals on earnings quality and stock return

Darjezi, Javad Izadi Zadeh; Khansalar, Ehsan; Holt, Andrew - In: International journal of economics and finance 7 (2015) 9, pp. 1-14

Persistent link: https://www.econbiz.de/10011346734

On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals

Hui, Kai Wai; Nelson, Karen K.; Yeung, P. Eric - In: Journal of accounting & economics 61 (2016) 1, pp. 185-202

Persistent link: https://www.econbiz.de/10011453910

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