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A new measure of managers' intentional income smoothing

Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017

the earnings volatility of the firm's own reported fiscal year. To the extent managers use accruals to reduce annual … find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with … primarily driven by accruals rather than cash flows. Overall, we contribute to the literature exploring alternative explanations …

Persistent link: https://www.econbiz.de/10011756894

Aggregate accruals and stock market returns

Hirshleifer, David (contributor); Hou, Kewei (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003290926

Studies in international capital markets

LaFond, Ryan - 2005

Persistent link: https://www.econbiz.de/10003384553

What is the real relationship between cash holdings and stock returns?

Ang, Tze Chuan; Lam, F. Y. Eric; Ma, Tai; Wang, Shujing; … - 2019

Persistent link: https://www.econbiz.de/10012203013

Legal consequences of earnings components management

Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013

This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....

Persistent link: https://www.econbiz.de/10011540776