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Non-linear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - 2012
Persistent link: https://www.econbiz.de/10010436883
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Nonlinear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - In: Journal of banking & finance 37 (2013) 12, pp. 5186-5207
Persistent link: https://www.econbiz.de/10010343752
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Accrual earnings management, real earnings management and firm’s value of quoted manufacturing companies in Nigeria
Olatunji, Olaoye Clement; Juwon, Akinleye Micah - In: EuroEconomica 39 (2020) 3, pp. 119-140
Persistent link: https://www.econbiz.de/10012613216
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Earnings management and earnings predictability : a quantile regression approach
Li, Leon; Hwang, Nen-Chen Richard; Nartea, Gilbert V. - In: Australian journal of management 46 (2021) 3, pp. 389-408
Persistent link: https://www.econbiz.de/10012592726
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Mandatory IFRS adoption and real/accruals bases earnings management in the UK
Almaharmeh, Mohammad I.; Almasarwah, Adel; Shehadeh, Ali - In: ACRN journal of finance and risk perspectives 10 (2021), pp. 25-39
Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London … earnings management using three AEM models and three REM models. Mixed results with respect to the qualities of AEM and REM …. Changes in IFRS adoption and guidelines for UK firms may have an impact on AEM and REM, and, as predicted, mandatory IFRS …
Persistent link: https://www.econbiz.de/10012489292
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On the use of residuals as dependent variables
Chen, Wei; Hribar, Paul; Melessa, Samuel J. - In: Journal of financial reporting : a publication of the … 7 (2022) 1, pp. 68-83
Persistent link: https://www.econbiz.de/10013417053
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Does corporate governance affect the relationship between earnings management and firm performance? : an endogenous switching regression model
Tang, Hui-Wen; Chang, Chong-Chuo - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 33-58
Persistent link: https://www.econbiz.de/10011333139
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Real versus accrual-based earnings management : do Indian firms prefer one over the other?
Das Chandra, Ramesh; Mishra, Chandra Sekhar; Rajib, Prabina - In: Paradigm : the journal of Institute of Management Technology 21 (2017) 2, pp. 156-174
Persistent link: https://www.econbiz.de/10012161033
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The asymmetric relationship between executive earnings management and compensation : a panel threshold regression approach
Li, Leon; Holmes, Mark J.; Lee, Bong-soo - In: Applied economics 48 (2016) 55/57, pp. 5525-5545
Persistent link: https://www.econbiz.de/10011742078
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Does the stock market see a zero or small positive earnings? : surprise as a red flag?
Keung, Edmund; Lin, Zhi-xing; Shih, Michael - In: Journal of accounting research 48 (2010) 1, pp. 105-135
Persistent link: https://www.econbiz.de/10003947167