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Are analysts' cash flow forecasts associated with improved earnings quality? : Australian evidence
Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Pacific-Basin finance journal 73 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10013388938
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Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
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Use of benchmarks in predicting earnings management?
Kent, Richard; Routledge, James - In: Accounting and finance : journal of the Accounting … 57 (2017) 1, pp. 239-260
Persistent link: https://www.econbiz.de/10011713517
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Earnings quality determinants in pre-corona crisis : another insight from bank core capital categories
Valdiansyah, Riyan Harbi; Murwaningsari, Etty - In: Asian journal of accounting research 7 (2022) 3, pp. 279-294
Persistent link: https://www.econbiz.de/10013414239
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Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?
Liu, Su-Ping; García Lara, Juan Manuel - In: Spanish journal of finance & accounting : the official … 52 (2023) 4, pp. 461-498
Persistent link: https://www.econbiz.de/10014415946
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Analyst information precision and small earnings surprises
Bissessur, Sanjay W.; Veenman, David - In: Review of accounting studies 21 (2016) 4, pp. 1327-1360
Persistent link: https://www.econbiz.de/10011613071
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Underlying profits and financial reporting quality in Australia
Yang, Yiru; Abeysekera, Indra - In: International journal of business information systems : … 40 (2022) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10013198485
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Profit or prophet? : a case study of the reporting of non-GAAP earnings by Australian banks
Sek, Julie; Taylor, Stephen L. - In: Australian accounting review 21 (2011) 4, pp. 327-339
Persistent link: https://www.econbiz.de/10009424919
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Real Earnings Management (REM) and Accrual Earnings Management (AEM) Around Seasoned Equity Offerings (SEOs) in Australia and Subsequent Operating Earnings Performance
Henry, Darren - 2013
The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around seasoned equity offerings (SEOs) undertaken by Australian firms. We also investigate the subsequent operating earnings performance of the SEO firms that engaged in earnings...
Persistent link: https://www.econbiz.de/10013088469
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Duration of Equity Overvaluation and Managers’ Choice to Use Aggressive Underlying Earnings Disclosure and Accruals Earnings Management : Australian Evidence
Yang, Yiru - 2019
This paper examines whether the duration of equity overvaluation influences managers' choice to use different earnings management mechanisms, and how corporate governance and the Australian Securities and Investment Commission's underlying earnings disclosure guidelines influence managers'...
Persistent link: https://www.econbiz.de/10012871568