accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company … is reached, executive share ownership effectively mitigates accrual based earnings management. We find no evidence that …

On the basis of an accrual decomposition into two components capturing output growth and accounting distortions, this … earnings performance is driven only by the component attributable to accounting distortions, and the accrual effect on stock … growth. These two components complement each other in driving the accrual effect on stock returns …

This paper investigates whether the reputation of the Nominated Advisor (Nomad) impacts accrual and real earnings … paper finds evidence that more reputable Nomads on the AIM market play a significant role to constrain the use of accrual …