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Do managers credibly use accruals to signal private information? : Evidence from the pricing of discretionary accruals around stock splits
Louis, Henock; Robinson, Dahlia - In: Journal of accounting & economics 39 (2005) 2, pp. 361-380
Persistent link: https://www.econbiz.de/10002825990
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Changes in accrual properties and operating environment : implications for cash flow predictability
Nallareddy, Suresh; Sethuraman, Mani; Venkatachalam, Mohan - In: Journal of accounting & economics 69 (2020) 2/3, pp. 1-23
Persistent link: https://www.econbiz.de/10012237585
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Contextual accrual and cash flow based valuation models : impact of multinationality and corporate reputation
Riahi-Belkaoui, Ahmed - In: Advances in financial planning and forecasting 10 (2001), pp. 25-35
Persistent link: https://www.econbiz.de/10001817233
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Accruals, cash flows, and aggregate stock returns
Hirshleifer, David; Hou, Kewei; Teoh, Siew Hong - In: Journal of financial economics 91 (2009) 3, pp. 389-406
Persistent link: https://www.econbiz.de/10003833648
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A proposition of the serial correlation of income numbers under accrual and cash flow accounting
Kinnunen, Juha - 1985
Persistent link: https://www.econbiz.de/10010216716
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Market valuation of accrual components
Francis, Rick - In: Review of accounting & finance 7 (2008) 2, pp. 150-166
Persistent link: https://www.econbiz.de/10003737077
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Has the proliferation of complex accounting standards affected earnings quality?
Jordan, Charles E.; Clark, Stanley J.; Pate, Gwen R. - In: Journal of business and economic perspectives 32 (2006) 2, pp. 128-135
Persistent link: https://www.econbiz.de/10003499036
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Internal control weaknesses and evidence of real activities manipulation
Lenard, Mary Jane; Petruska, Karin A.; Alam, Pervaiz; … - In: Advances in accounting : a research annual 33 (2016), pp. 47-58
Persistent link: https://www.econbiz.de/10011531209
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Determination of accounting manipulations in the financial statements using accrual based investment ratios
Gabrić, Dragan - In: Economic review : journal of economics & business 16 (2018) 1, pp. 71-81
The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the...
Persistent link: https://www.econbiz.de/10012012596
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Event-specific earnings management : additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek; Dixon, Robert; Al-Hamadeen, Radhi - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 78-98
Persistent link: https://www.econbiz.de/10011724569