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The impact of cash flow management versus accruals management on credit rating performance and usage
Zhang, Eliza Xia - In: Review of quantitative finance and accounting 54 (2020) 4, pp. 1163-1193
Persistent link: https://www.econbiz.de/10012233122
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Do firms manage earnings to influence credit ratings? : evidence from negative credit watch resolutions
Liu, Alfred Zhu; Subramanyam, K. R.; Zhang, Jieying; … - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 267-298
Persistent link: https://www.econbiz.de/10011880602
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Credit rating changes and earnings management
Kim, Young Sang; Kim, Yura; Song, Kyojik "Roy" - In: Asia-Pacific journal of financial studies 42 (2013) 1, pp. 109-140
Persistent link: https://www.econbiz.de/10009726554
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Bank loan covenants, accrual quality and firms’ information environment
Chen, Chao-Jung; He, Wen; Lu, Chien-Ju; Yu, Xin - In: Accounting and finance 62 (2022) 1, pp. 547-575
Persistent link: https://www.econbiz.de/10013166418
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Accounting information in debt contracting
Deno, Snježana - 2018
Persistent link: https://www.econbiz.de/10011826119
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Earnings management around mergers and acquisitions : evidence from a range of French absorbing firms' accounting policy
Njah, Mouna; Jarboui, Anis - In: Global business & economics review 18 (2016) 5, pp. 550-566
Persistent link: https://www.econbiz.de/10011665438
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The relationship between earnings management and financial ratios (a panel data approach)
Ahmadian, Asrin Sheikh; Nazaripour, Mohammad - In: International journal of applied business and economic … 13 (2015) 2, pp. 751-759
Persistent link: https://www.econbiz.de/10011376815
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Does research and development activity increase accrual-based earnings management?
Shust, Efrat - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 373-401
Persistent link: https://www.econbiz.de/10011303021
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Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396