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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
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An overview of earnings management measurement approaches : development and evaluation
Marai, Awidat; Pavlovic, Vladan - In: Facta Universitatis / Series economics and organization … 11 (2014) 1, pp. 21-36
Persistent link: https://www.econbiz.de/10011508612
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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
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The impact of corporate governance on earnings management in emerging economies : the Greek evidence
Smaraidos, Vassilis; Thanasas, Georgios L.; Filiou, … - In: International journal of comparative management 1 (2018) 3, pp. 317-330
Persistent link: https://www.econbiz.de/10012051380
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The role of earnings management in the relationship between accruals and market value
Aryannejad, Nasim; Ghaemi, Mohammadhossein; Maham, Keyhan - In: Investment management and financial innovations 15 (2018) 1, pp. 236-244
Persistent link: https://www.econbiz.de/10012002803
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A new measure of managers' intentional income smoothing
Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017
find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with …
Persistent link: https://www.econbiz.de/10011756894
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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
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Earnings management around Swedish corporate income tax reforms
Sundvik, Dennis - In: International journal of accounting, auditing and … 12 (2016) 3, pp. 261-286
Persistent link: https://www.econbiz.de/10011644093
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The development of an indicator for measuring information quality of discretionary accruals
Chang, Shen-ho; Shaio Yan Huang; Wang, Teng-shih; … - In: Applied financial economics 24 (2014) 16/18, pp. 1177-1186
Persistent link: https://www.econbiz.de/10010418925
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The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea
Lee, Young Hwan; Kang, Sun A.; Cho, Sang Min - In: Journal of business economics and management 16 (2015) 5, pp. 931-948
Persistent link: https://www.econbiz.de/10011386661