Narrow search
Showing 51 - 60 of 50,216
Cover Image
The association between classificatory and inter-temporal smoothing : evidence from the UK's FRS 3
Athanasakou, Vasiliki; Strong, Norman; Walker, Martin - In: The international journal of accounting : TIJA 45 (2010) 2, pp. 224-257
Persistent link: https://www.econbiz.de/10003985651
Cover Image
The effect of audit specialists on the informativeness of discretionary accruals
Mascarenhas, Duncan; Cahan, Steven F.; Naiker, Vic - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 53-84
Persistent link: https://www.econbiz.de/10003961400
Cover Image
Harley Davidson Inc. : a case in international accrual accounting analysis on the risk, profitability and/or cash flow from estimation and management discretion
Chan, Kwok Mow - In: International journal of managerial and financial accounting 2 (2010/11) 4, pp. 401-430
Persistent link: https://www.econbiz.de/10009009353
Cover Image
Rate regulation of US electric utilities : does it deter earnings management?
Hughes, K. E.; Johnston, Joseph A.; Omonuk, Joseph B.; … - In: Advances in accounting : a research annual 28 (2012) 1, pp. 49-63
Persistent link: https://www.econbiz.de/10009570871
Cover Image
Managing specific accruals vs structuring transactions : evidence from banking industry
Cheng, Xiaoyan - In: Advances in accounting : a research annual 28 (2012) 1, pp. 22-37
Persistent link: https://www.econbiz.de/10009570899
Cover Image
Earnings components and the asymmetric timeliness of earnings : the case of FRS 3 in the UK
Chan, Ann L.-C.; Lin, Stephen W.-J.; Strong, Norman - In: Accounting and business research : a research quarterly … 41 (2011) 4, pp. 393-410
Persistent link: https://www.econbiz.de/10009356113
Cover Image
A synthesis of accrual quality and abnormal accrual models : an empirical implementation
Pae, Jinhan - In: Asia-Pacific journal of accounting & economics : APJAE 18 (2011) 1, pp. 27-44
Persistent link: https://www.econbiz.de/10009508182
Cover Image
Accrual accounting, informational sufficiency, and equity valuation
Nezlobin, Alexander - In: Journal of accounting research 50 (2012) 1, pp. 233-273
Persistent link: https://www.econbiz.de/10009508533
Cover Image
XBRL and accruals : empirical evidence from China
Peng, Emma Yan; Shon, John; Tan, Christine - In: Accounting perspectives : a journal of The Canadian … 10 (2011) 2, pp. 109-138
Persistent link: https://www.econbiz.de/10009305498
Cover Image
The value relevance of cash flows, current accruals, and non-current accruals in the UK
Akbar, Saeed; Ali Shah, Syed Zulfiqar; Stark, Andrew W. - In: International review of financial analysis 20 (2011) 5, pp. 311-319
Persistent link: https://www.econbiz.de/10009492101