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The usefulness of accrual-based surpluses in the Canadian public sector

Farshadfar, Shadi; Schneider, Thomas; Bewley, Kathryn - In: Journal of accounting and public policy 41 (2022) 5, pp. 1-18

Persistent link: https://www.econbiz.de/10013429178

The differential pricing of cash flows and total accruals

Mostafa, Wael - In: Managerial finance 49 (2023) 8, pp. 1314-1326

Persistent link: https://www.econbiz.de/10014311556

The effect of accrual heterogeneity on accrual quality inferences

Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273

Persistent link: https://www.econbiz.de/10013418993

Intangible investments, scaling, and the trend in the accrual-cash flow association

Green, Jeremiah; Louis, Henock; Sani, Jalal - In: Journal of accounting research 60 (2022) 4, pp. 1551-1582

Persistent link: https://www.econbiz.de/10013392405

Accruals and cash flow volatility of the earnings' persistence

Sutisna, Hansen; Ekawati, Erni - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 1558-1570

Persistent link: https://www.econbiz.de/10011764729

Does idiosyncratic risk affect earnings quality? : evidence from Indonesia

Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan - In: Scientific papers of the University of Pardubice 30 (2023) 2, pp. 1-13

This study examines whether idiosyncratic risk significantly affects earnings quality in non-financial companies listed on the Indonesia Stock Exchange. Research on developing countries, especially Indonesia, which links idiosyncratic risk and earnings quality, has not been widely conducted....

Persistent link: https://www.econbiz.de/10014440932

Financial statement comparability and analysts' optimism for accruals

Lee, Bryan Byung-Hee; Lee, Jay Junghun - In: The British accounting review 56 (2024) 3, pp. 1-22

Persistent link: https://www.econbiz.de/10015062421

The earnings management motivation : accrual accounting vs. cash accounting

Goel, Sandeep - In: Australasian accounting business and finance journal : AABF 10 (2016) 3, pp. 48-66

Persistent link: https://www.econbiz.de/10011599067

Explaining accruals quality over time

Christensen, Theodore E.; Nelson, Karen K. - In: Journal of accounting & economics 76 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10014433539

Refinancing risk, earnings management, and stock return

Wang, Shu Feng; Kim, Yura; Kim, Seonmi; Song, Kyojik "Roy" - In: Research in international business and finance 70 (2024) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10015056477