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The behaviour of earnings, acc...
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1
Firm growth and the pricing of discretionary accruals
Robin, Ashok J.
;
Wu, Qiang
- In:
Review of quantitative finance and accounting
45
(
2015
)
3
,
pp. 561-590
Persistent link: https://www.econbiz.de/10011532003
Saved in:
2
A new approach to evaluating earnings management models
Nam, Giseok
;
Park, June Woo
- In:
International journal of managerial and financial accounting
8
(
2016
)
3/4
,
pp. 247-269
Persistent link: https://www.econbiz.de/10011688002
Saved in:
3
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
Saved in:
4
Abnormal
accrual
estimates and evidence of mispricing
Cheng, C. S. Agnes
;
Liu, Cathy Zishang
;
Thomas, Wayne B.
- In:
Journal of business finance & accounting : JBFA
39
(
2012
)
1/2
,
pp. 1-34
Persistent link: https://www.econbiz.de/10009532638
Saved in:
5
The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Christensen, Peter Ove
;
Frimor, Hans
;
Şabac, Florin
- In:
European accounting review
22
(
2013
)
2
,
pp. 257-296
Persistent link: https://www.econbiz.de/10009759181
Saved in:
6
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
Saved in:
7
Measuring discretionary accruals : are ROA-matched models better than the original Jones-type models?
Keung, Edmund
;
Shih, Michael S. H.
- In:
Review of accounting studies
19
(
2014
)
2
,
pp. 736-768
Persistent link: https://www.econbiz.de/10010379987
Saved in:
8
Efficient contracting, earnings smoothing and managerial accounting discretion
Khalil, Mohamed
;
Simon, Jon
- In:
Journal of applied accounting research
15
(
2014
)
1
,
pp. 100-122
Persistent link: https://www.econbiz.de/10010384795
Saved in:
9
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
Saved in:
10
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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