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Corporate accruals quality during the 2008-2010 global financial crisis

Arthur, Neal; Tang, Qingliang; Lin, Zhiwei - In: Journal of international accounting auditing & taxation 25 (2015), pp. 1-15

Persistent link: https://www.econbiz.de/10011417746

Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence

Achek, Imen; Gallali, Mohamed Imen - In: African journal of business and economic research : AJBER 10 (2015) 1, pp. 137-159

Persistent link: https://www.econbiz.de/10011418520

Empirical evidence on cross-country differences in explaining accruals anomaly

Mureşan, Diana; Pop Silaghi, Monica Ioana - In: Revista română de economie 39 (2014) 2, pp. 121-132

Persistent link: https://www.econbiz.de/10011289523

The accrual anomaly in the UK stock market : implications of growth and accounting distortions

Doukakis, Leonidas C.; Papanastasopoulos, Georgios A. - In: Journal of international financial markets, … 32 (2014), pp. 256-277

Persistent link: https://www.econbiz.de/10011299792

The quality of earnings in Shariah-compliant companies : evidence from Malaysia

Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Sarman, … - In: Journal of Islamic accounting and business research : JIABR 6 (2015) 1, pp. 19-41

Persistent link: https://www.econbiz.de/10011305662

Are earnings announced early of higher quality?

Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 187-212

Persistent link: https://www.econbiz.de/10011306043

The value of discretionary accruals computed using both national and international standards

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169

The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...

Persistent link: https://www.econbiz.de/10011311136

Earnings quality, internal control weaknesses and industry-specialist audits

Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10011333141

Did Japanese-SOX have an impact on earnings management and earnings quality?

Nakashima, Masumi; Ziebart, David A. - In: Managerial auditing journal 30 (2015) 4/5, pp. 482-510

Persistent link: https://www.econbiz.de/10011343410

Female auditors and accruals quality

Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228

Persistent link: https://www.econbiz.de/10009766924