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Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?

Armstrong, Christopher; Foster, George; Taylor, Daniel J. - In: Management science : journal of the Institute for … 62 (2016) 5, pp. 1316-1338

Persistent link: https://www.econbiz.de/10011487470

Can management turnover restore the financial statement credibility of restating firms? : further evidence

Dao, Mai; Huang, Hua-Wei; Chen, Ken Y.; Huang, Ting-Chiao - In: Journal of business finance & accounting : JBFA 41 (2014) 7/8, pp. 926-949

Persistent link: https://www.econbiz.de/10010479057

Management earnings forecasts and book-tax differences

Kraft, Anastasia - In: International journal of economics and finance 7 (2015) 3, pp. 1-23

Persistent link: https://www.econbiz.de/10010508466

Information asymmetry, transparency and the conceptual framework

Barlev, Benzion; Haddad, Joshua Rene - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 22-45

In 2008, the FASB and the IASB, in collaboration, issued an exposure draft of a conceptual framework for financial reporting. The boards agree that decision-useful information should be the main feature of financial reporting. The boards ignore, however, the fact that information asymmetry,...

Persistent link: https://www.econbiz.de/10010691738

Earnings management and corporate governance related to mandatory IFRS adoption : evidence from French-listed firms

Garrouch, Hela; Hadriche, Manel; Omri, Abdelwehed - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 322-340

Persistent link: https://www.econbiz.de/10011349653

The changing landscape of accrual accounting

Bushman, Robert M.; Lerman, Alina; Zhang, X. Frank - In: Journal of accounting research 54 (2016) 1, pp. 41-77

Persistent link: https://www.econbiz.de/10011450974

Growth : rectifying two common mistakes

Ohlson, James A. - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 3, pp. 573-581

Persistent link: https://www.econbiz.de/10013270636

When is earnings management really good news? : evidences from Indonesia

Rudiawarni, Felizia Arni; Sulistiawan, Dedhy; Feliana, … - In: International journal of trade and global markets 10 (2017) 1, pp. 47-57

Persistent link: https://www.econbiz.de/10011722916

Accruals, managerial operating decisions, and firm growth : implications for tests of earnings management

Liu, Michelle - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 153-193

Persistent link: https://www.econbiz.de/10012106873

Some restraints of earnings management incidence : evidence from FTSE-350

Alsharairi, Malek; Iqtait, Khaldoon - In: International journal of managerial and financial accounting 9 (2017) 4, pp. 384-400

Persistent link: https://www.econbiz.de/10011847134

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