Similar Search Results

The predictive power of investment and accruals

Lewellen, Jonathan; Resutek, Robert J. - In: Review of accounting studies 21 (2016) 4, pp. 1046-1080

Persistent link: https://www.econbiz.de/10011613033

Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions

Chen, Shuping; Thomas, Jake; Zhang, X. Frank - In: Review of accounting studies 21 (2016) 4, pp. 1081-1115

Persistent link: https://www.econbiz.de/10011613049

Earnings management by top Chinese listed firms in response to the global financial crisis

Xu, Guanglu Luke; Ji, Xudong - In: International journal of accounting and information … 24 (2016) 3, pp. 226-251

Persistent link: https://www.econbiz.de/10011616679

Handbuch der versicherungstechnischen Rückstellungen : Bilanzrecht der Versicherungsunternehmen nach nationalem Recht, Solvency II und IFRS

Boetius, Jan; Boetius, Frederik; Kölschbach, Joachim - 2021 - 2., vollständig neu bearbeitete Auflage

Persistent link: https://www.econbiz.de/10011617063

Corporate social responsibility (CSR) performance and accrual quality : case study on firms listed on Indonesia Stock Exchange (IDX)

Aditya, Ferry; Juniarti - In: Business and Economic Research : BER 6 (2016) 2, pp. 51-64

Persistent link: https://www.econbiz.de/10011575435

The role of accrual estimation errors to determine accrual and earnings quality

Darjezi, Javad Izadi Zadeh - In: International journal of accounting and information … 24 (2016) 2, pp. 98-115

Persistent link: https://www.econbiz.de/10011579552

Asymmetric persistence and the market pricing of accruals and cash flows

Konstantinidi, Theodosia; Kraft, Arthur; Pope, Peter F. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 140-165

Persistent link: https://www.econbiz.de/10011581789

Asymmetrically timely loss recognition and the accrual anomaly : discussion of Konstantinidi et al.

Patatoukas, Panos N. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 166-175

Persistent link: https://www.econbiz.de/10011581802

Does the market price the nature and extent of earnings management for firms that beat their earnings benchmark?

Lento, Camillo; Cotter, Julie; Tutticci, Irene - In: Australian journal of management 41 (2016) 4, pp. 633-655

Persistent link: https://www.econbiz.de/10011583109

The effects of IFRS adoption on observed earnings smoothing properties : the confounding effects of changes in timely gain and loss recognition

Capkun, Vedran; Collins, Daniel W. - 2016

The observed smoothing of earnings (i.e. negative contemporaneous correlation between accruals and cash flows) is the joint product of the role of accruals in smoothing out transitory fluctuations in operating cash flows (noise reduction role) and the role of accruals in providing timely gain...

Persistent link: https://www.econbiz.de/10011561008