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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
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Earnings management and long-run stock performance following private equity placements
Chou, De-wai; Gombola, Michael J.; Liu, Feng-ying - In: Review of quantitative finance and accounting 34 (2010) 2, pp. 225-245
Persistent link: https://www.econbiz.de/10003965080
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Corporate governance and accruals earnings management
Bekiris, Fivos V.; Doukakis, Leonidas C. - In: Managerial and decision economics : MDE ; the … 32 (2011) 7, pp. 439-456
Persistent link: https://www.econbiz.de/10009357321
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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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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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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
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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
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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
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Ceo overconfidence and earnings management : evidence from property-liability insurers' loss reserves
Berry-Stölzle, Thomas; Eastman, Evan M.; Xu, Jianren - In: North American actuarial journal 22 (2018) 3, pp. 380-404
Persistent link: https://www.econbiz.de/10012268103
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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