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Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand
Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89
Persistent link: https://www.econbiz.de/10010338668
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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
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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
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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
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An accrual world? : questioning the universal validity of accrual accounting
Ellwood, Sheila; Wynne, Andy - In: International trends and experiences in government …, (pp. 158-172). 2005
Persistent link: https://www.econbiz.de/10003432909
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The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management
Ibrahim, Salma S. - In: Journal of business finance & accounting : JBFA 36 (2009) 9/10, pp. 1087-1116
Persistent link: https://www.econbiz.de/10003909839
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Accruals' persistence, accruals mispricing and operating cycle : evidence from the US
Hao, Qian - In: International journal of accounting and information … 17 (2009) 2, pp. 198-207
Persistent link: https://www.econbiz.de/10003930334
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Auditor conservatism and abnormal accruals
Takada, Tomomi; Muramiya, Katsuhiko - 2010
Persistent link: https://www.econbiz.de/10003950487
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The market mispricing of special items and accruals: one anomaly or two?
Atwood, T. J.; Xie, Hong - In: Review of accounting & finance 9 (2010) 2, pp. 156-179
Persistent link: https://www.econbiz.de/10003991037
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The effect of audit specialists on the informativeness of discretionary accruals
Mascarenhas, Duncan; Cahan, Steven F.; Naiker, Vic - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 53-84
Persistent link: https://www.econbiz.de/10003961400