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Earnings Management, Financial Leverage, and Cash Flow Volatility : Do Economic Conditions Matter?
Ujah, Nacasius - 2013
How vital are market conditions in determining the behavior of firms? In this paper we explore firm's impetus to manipulate earnings as it relates to their leverage and volatile cash flow positions in economic conditions. Borrowing a forerunner to proxy for pecking order and market-timing...
Persistent link: https://www.econbiz.de/10013092401
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Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? : discerning opportunity and incentive to report smooth earnings
Erickson, Devon; Hewitt, Max; Maines, Laureen A. - In: The accounting review : a publication of the American … 92 (2017) 3, pp. 137-154
Persistent link: https://www.econbiz.de/10011691531
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Credit default swaps and corporate performance smoothing
Wu, Wei-Shao; Fok, Robert C. W.; Chang, Yuanchen; Chen, … - In: The journal of corporate finance : contracting, … 75 (2022), pp. 1-20
Persistent link: https://www.econbiz.de/10013383535
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Accruals and cash flow volatility of the earnings' persistence
Sutisna, Hansen - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 1558-1570
Persistent link: https://www.econbiz.de/10011764729
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Covenants in der Kreditbeziehung zwischen Bank und Unternehmung
Frick, Roman - 2011
Persistent link: https://www.econbiz.de/10009382655
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The MAX effect : European evidence
Walkshäusl, Christian - In: Journal of banking & finance 42 (2014), pp. 1-10
Persistent link: https://www.econbiz.de/10010408454
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The relative information content of cash flows and earnings affected by their extremity : UK evidence
Mostafa, Wael - In: Managerial finance 40 (2014) 7, pp. 646-661
Persistent link: https://www.econbiz.de/10010391127
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Income smoothing, idiosyncratic risk & CEO turnover
Zhang, Xingguo - In: Journal of mathematical finance 6 (2016) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10011542965
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A test of income smoothing using pseudo fiscal years
Black, Dirk E.; Pierce, Spencer R.; Thomas, Wayne B. - In: Management science : journal of the Institute for … 68 (2022) 7, pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
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Does financial reporting conservatism mitigate underinvestment?
Hong, Hyun A.; Kim, Yongtae; Lobo, Gerald J. - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 258-283
Persistent link: https://www.econbiz.de/10012169910