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Evidence for the existence of downward real-activity earnings management

Francis, Bill B.; Hasan, Iftekhar; Li, Lingxiang - In: Journal of accounting, auditing & finance 31 (2016) 2, pp. 212-248

Persistent link: https://www.econbiz.de/10011458647

Client importance and earnings quality : an analysis of the moderating effect of managerial incentives for target beating versus auditors' incentives to avoid reputational losses a...

Park, Bum-Jin - In: Spanish journal of finance and accounting 44 (2015) 168, pp. 427-457

Persistent link: https://www.econbiz.de/10011557957

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

Managerial incentive problems and return distributions

Szalaly, Dezső; Yokeeswaran, Venuga - 2014

Persistent link: https://www.econbiz.de/10010467555

Corporate risk-taking, firm value and high levels of managerial earnings forecasts

Imhof, Michael; Seavey, Scott E. - In: Advances in accounting : a research annual 30 (2014) 2, pp. 328-337

Persistent link: https://www.econbiz.de/10010474288

The effects of board and auditor independence on earnings quality : evidence from Italy

Ianniello, Giuseppe - In: Journal of management & governance 19 (2015) 1, pp. 229-253

Persistent link: https://www.econbiz.de/10010476658

What do smoothed earnings tell us about the future?

Takasu, Yusuke; Nakano, Makoto - In: International perspectives on accounting and corporate …, (pp. 29-57). 2014

Persistent link: https://www.econbiz.de/10010404512

How do the combined effects of CEO decision horizon and compensation impact the relationship between earnings pressure and R&D retrenchment?

Lee, Cheng-yu; Chang, Heng-yu - In: Technology analysis & strategic management 26 (2014) 9, pp. 1057-1071

Persistent link: https://www.econbiz.de/10010407535

Managerial incentive problems and return distributions

Szalay, Dezsö; Yokeeswaran, Venuga - 2014

We study a model of managerial incentive problems where a manager chooses the first two moments of his firm's profit … distribution - mean and volatility - along an efficient frontier. Assuming that managers differ with respect to their marginal cost … of effort and their risk aversion we explore our model's comparative statics predictions in full detail. If managers …

Persistent link: https://www.econbiz.de/10010457192

The effect of CEO inside debt holdings on financial reporting quality

He, Guanming - In: Review of accounting studies 20 (2015) 1, pp. 501-536

Persistent link: https://www.econbiz.de/10010503363