Similar Search Results

Relationship-specificity, contract enforceability, and income smoothing

Dou, Yiwei; Hope, Ole-Kristian; Thomas, Wayne B. - In: The accounting review : a publication of the American … 88 (2013) 5, pp. 1629-1656

Persistent link: https://www.econbiz.de/10010200160

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Dou, Yiwei - 2013

Contracting parties, such as the firm and its supplier, have cost-reducing incentives to make investments which support the unique transactions between them. However, to the extent that one party may renege on its contractual obligations, the other party incurring the cost of the...

Persistent link: https://www.econbiz.de/10013087098

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Dou, Yiwei - 2012

Contracting parties (e.g., the firm and its supplier) have cost-reducing incentives to make investments which support the unique transactions between them. However, to the extent that one party may renege on its contractual obligations, the other party incurring the cost of the...

Persistent link: https://www.econbiz.de/10013115472

Attitudes of CPAs and financial executives toward harmoniztion [harmonization] of international accounting standards : an analytical and empirical examination

Bar-Niv, Ran - In: Journal of international accounting auditing & taxation 6 (1997) 2, pp. 149-169

Persistent link: https://www.econbiz.de/10001236132

Managerial equity holdings and income smoothing incentives

Shu, Sydney Qing; Thomas, Wayne B. - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 195-218

Persistent link: https://www.econbiz.de/10012106878

Financial accounting : making the connection

Spiceland, J. David; Thomas, Wayne B.; Herrmann, Don - 2013

Persistent link: https://www.econbiz.de/10009672905

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

Financial accounting

Spiceland, J. David; Thomas, Wayne B.; Herrmann, Don - 2011 - 2nd ed.

Persistent link: https://www.econbiz.de/10008809930

Financial accounting

Spiceland, J. David; Thomas, Wayne B.; Herrmann, Don - 2009 - Internat. student ed.

Persistent link: https://www.econbiz.de/10003688552

Managerial Equity Holdings and Income Smoothing Incentives

Shu, Sydney Qing - 2017

Our study explores how managerial stock holdings and option holdings affect CEOs' income smoothing incentives. Given the different roles of stock holdings and option holdings in solving agency problems, managers may smooth past earnings using discretionary accruals for the purpose of revealing...

Persistent link: https://www.econbiz.de/10012971185