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Does revenue-expense matching relate to going-concern audit opinion conditional on firm’s financial distress?
Kim, Hak Woon; Lee, Sooro - In: The journal of applied business research 32 (2016) 3, pp. 947-965
Persistent link: https://www.econbiz.de/10011502244
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Timing, earnings management and over-reaction around pure placings
Dionysiou, Dionysia - In: The European journal of finance 21 (2015) 7/9, pp. 646-671
Persistent link: https://www.econbiz.de/10011301204
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Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Jha, Anand - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 369-396
Persistent link: https://www.econbiz.de/10010228831
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Rechnungslegung und Kapitalmarkt : eine theoretische und empirische Analyse
Lindemann, Jens - 2004 - 1. Aufl.
Untersuchung der Bilanzpolitik neue Methoden entwickelt. Die vorliegende Arbeit stellt Vorgehensweise und Ergebnisse von Studien … Arbeit zwei empirische Untersuchungen zur Bilanzpolitik in Deutschland und den USA sowie zum Einfluss von … Rechnungslegungsinformationen auf Ergebnisprognosen von Analysten. Die Untersuchung zur Bilanzpolitik zeigt, dass sowohl deutsche als auch US …
Persistent link: https://www.econbiz.de/10002581681
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Earnings management and its determinants : closing gaps in empirical accounting research
Goncharov, Igor - 2005
Persistent link: https://www.econbiz.de/10003139139
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Earnings management and its determinants : closing gaps in empirical accounting research
Goncharov, Igor - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10012699223
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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
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Investor sentiment and earnings management : evidence from Korea
Park, Sorah - In: Investment management and financial innovations 12 (2015) 4, pp. 81-89
Persistent link: https://www.econbiz.de/10011575017
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Individual large shareholders, earnings management, and capital-market consequences
Dou, Yiwei; Hope, Ole-Kristian; Thomas, Wayne B.; Zou, Youli - In: Journal of business finance & accounting : JBFA 43 (2016) 7/8, pp. 872-902
Persistent link: https://www.econbiz.de/10011627655
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Earnings management and R&D costs capitalization : evidence from Russian and German markets
Garanina, Tatiana; Nikulin, Egor; Frangulantc, Oksana - In: Investment management and financial innovations 13 (2016) 1, pp. 206-214
Persistent link: https://www.econbiz.de/10011647187