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Do artificial income smoothing and real income smoothing contribute to firm value equivalently?
Huang, Pinghsun; Zhang, Yan; Deis, Donald R.; Moffitt, … - In: Journal of banking & finance 33 (2009) 2, pp. 224-233
Persistent link: https://www.econbiz.de/10003803047
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Do artificial income smoothing and real income smoothing contribute to firm value equivalently?
Huang, Pinghsun; Zhang, Yan; Deis, Donald R.; Moffitt, … - In: Journal of Banking & Finance 33 (2009) 2, pp. 224-233
This paper examines the potential impacts of artificial smoothing (abnormal accruals) and real smoothing (derivatives) on firm value. We find that the value of the firm decreases with the magnitude of abnormal accruals and increases with the level of derivative use. Moreover, the accrual...
Persistent link: https://www.econbiz.de/10005213350
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Do artificial income smoothing and real income smoothing contribute to firm value equivalently?
Huang, Pinghsun; Zhang, Yan; Deis, Donald R.; Moffitt, … - In: Journal of banking & finance 33 (2009) 2, pp. 224-234
Persistent link: https://www.econbiz.de/10008892272
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Do Artificial Income Smoothing and Real Income Smoothing Contribute to Firm Value Equivalently?
Zhang, Yan - 2009
This paper examines the potential impacts of artificial smoothing (abnormal accruals) and real smoothing (derivatives) on firm value. We find that the value of the firm decreases with the magnitude of abnormal accruals and increases with the level of derivative use. Moreover, the accrual...
Persistent link: https://www.econbiz.de/10012767503
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Ethical management, corporate governance, and abnormal accruals
Huang, Pinghsun; Louwers, Timothy J.; Moffitt, Jacquelyn Sue - In: Journal of business ethics : JOBE 83 (2008) 3, pp. 469-487
Persistent link: https://www.econbiz.de/10003783325
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Does enhanced disclosure really reduce agency costs? : evidence from the diversion of corporate resources
Huang, Pinghsun; Zhang, Yan - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 199-229
Persistent link: https://www.econbiz.de/10009506452
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Foreign ownership and real earnings management : evidence from Japan
Guo, Jun; Huang, Pinghsun; Zhang, Yan; Zhou, Nan - In: Journal of international accounting research 14 (2015) 2, pp. 185-213
Persistent link: https://www.econbiz.de/10011429471
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Discussion of foreign ownership and real earnings management : evidence from Japan
Kim, Yongtae - In: Journal of international accounting research 14 (2015) 2, pp. 215-219
Persistent link: https://www.econbiz.de/10011429483
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Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?
Huang, Pinghsun; Guo, Jun; Ma, Tongshu; Zhang, Yan - In: Journal of banking & finance 54 (2015), pp. 30-45
Persistent link: https://www.econbiz.de/10011377769
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The effect of employee treatment policies on internal control weaknesses and financial restatements
Guo, Jun; Huang, Pinghsun; Zhang, Yan; Zhou, Nan - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1167-1194
Persistent link: https://www.econbiz.de/10011520927