Narrow search
Showing 1 - 10 of 721
Cover Image
Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri; Teinilä, Timo - In: International journal of managerial and financial … 14 (2022) 1, pp. 56-83
Persistent link: https://www.econbiz.de/10013256745
Cover Image
Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra; Roy, Chinmoy - In: Indian journal of corporate governance 16 (2023) 1, pp. 52-78
Persistent link: https://www.econbiz.de/10014365780
Cover Image
Rückstellungen nach BilMoG : Grundlagen, offene Fragen und bilanzpolitische Aspekte
Petersen, Karl; Zwirner, Christian; Künkele, Kai Peter - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 10 (2008) 18, pp. 693-699
Persistent link: https://www.econbiz.de/10003756066
Cover Image
Is accruals quality a priced risk factor?
Core, John E.; Guay, Wayne R.; Verdi, Rodrigo - In: Journal of accounting & economics 46 (2008) 1, pp. 2-22
Persistent link: https://www.econbiz.de/10003763163
Cover Image
Inside the accrual anomaly
Zach, Tzachi - 2003
Persistent link: https://www.econbiz.de/10003777247
Cover Image
Empirical evaluation of discretionary accruals models
Garza-Gómez, Xavier - In: International accounting : standards, regulations, and …, (pp. 523-548). 2006
Persistent link: https://www.econbiz.de/10003335849
Cover Image
Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Arnedo Ajona, Laura; Dallo, Fermín Lizarraga; … - In: European accounting review 17 (2008) 4, pp. 641-666
Persistent link: https://www.econbiz.de/10003793587
Cover Image
Environmental uncertainty and managers' use of discretionary accruals
Ghosh, Dipankar; Olsen, Lori - In: Accounting, organizations and society : an … 34 (2009) 2, pp. 188-205
Persistent link: https://www.econbiz.de/10003820274
Cover Image
The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...
Persistent link: https://www.econbiz.de/10003850495
Cover Image
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