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How are discretionary accruals priced? : evidence from the Canadian stock market

Kolsi, Mohamed Chakib; Attayah, Osama F. - In: International journal of managerial and financial accounting 9 (2017) 3, pp. 283-302

Persistent link: https://www.econbiz.de/10011847020

Accruals quality, managers' incentives and stock market reaction : evidence from Europe

Cerqueira, Antonio; Pereira, Claudia - In: Applied economics 49 (2017) 16, pp. 1606-1626

Persistent link: https://www.econbiz.de/10011813656

Managing accruals for income smoothing : empirical evidence from Pakistan

Safdar, Raheel; Chen, Yan - In: Journal of accounting in emerging economies : JAEE 6 (2016) 4, pp. 372-387

Persistent link: https://www.econbiz.de/10011572595

The effect of discretionary accruals on firm growth : empirical evidence for SMEs from emerging Europe

Anton, Sorin Gabriel; Carp, Mihai - In: Journal of business economics and management 21 (2020) 4, pp. 1128-1148

The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment. Employing a large sample of 1.105 young and high-growth firms (gazelles) from 15 emerging European countries over the period 2006-2014,...

Persistent link: https://www.econbiz.de/10012270690

Earnings information, arbitrage constraints, and the forecast dispersion anomaly

Kim, Soonho; Na, Haejung - In: Finance research letters 35 (2020), pp. 1-12

Persistent link: https://www.econbiz.de/10012439091

Effects of Audit Quality on Real and Accrual Earnings Management and Subsequent Return Performance : Evidence from IPOs

Alhadab, Mohammad - 2016

We find that IPO firms engage in real and accrual earnings management during the IPO and that big-N audit firms … constrain discretionary expenses-based and accrual-based manipulations. The restriction of these forms of earnings management … leads IPO firms to resort to a higher level of sales-based manipulation. Our results show that both sales-based and accrual …

Persistent link: https://www.econbiz.de/10013007651

Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500

Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26

Persistent link: https://www.econbiz.de/10012610618

A test of income smoothing using pseudo fiscal years

Black, Dirk E.; Pierce, Spencer R.; Thomas, Wayne B. - In: Management science : journal of the Institute for … 68 (2022) 7, pp. 5533-5555

Persistent link: https://www.econbiz.de/10013369331

The effect of accrual heterogeneity on accrual quality inferences

Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273

Persistent link: https://www.econbiz.de/10013418993

The economics of eco-labeling : theory and empirical implications

Mason, Charles F. - In: International review of environmental and resource economics 6 (2012) 4, pp. 341-372

Persistent link: https://www.econbiz.de/10009748530

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