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Compensation committees' treatment of earnings components in CEOs' terminal years
Huson, Mark R.; Tian, Yao; Wiedman, Christine I.; Wier, … - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 231-259
Persistent link: https://www.econbiz.de/10009506415
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The effect of board independence on the earnings quality : evidence from Portuguese listed companies
Alves, Sandra - In: Australasian accounting business and finance journal : AABF 8 (2014) 3, pp. 23-44
Persistent link: https://www.econbiz.de/10010520023
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Does research and development activity increase accrual-based earnings management?
Shust, Efrat - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 373-401
Persistent link: https://www.econbiz.de/10011303021
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The value of discretionary accruals computed using both national and international standards
Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169
factors could be observed on the value of discretionary accrual. …
Persistent link: https://www.econbiz.de/10011311136
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
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The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
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Female auditors and accruals quality
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
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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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Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
Linck, James S.; Netter, Jeffry M.; Shu, Tao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2117-2143
Persistent link: https://www.econbiz.de/10010231043
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How far can we trust earnings numbers? : what research tell us about earnings management
Walker, Martin - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 445-481
Persistent link: https://www.econbiz.de/10009788837