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Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Jha, Anand - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 369-396
Persistent link: https://www.econbiz.de/10010228831
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Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
Linck, James S.; Netter, Jeffry M.; Shu, Tao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2117-2143
Persistent link: https://www.econbiz.de/10010231043
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Cost of mandatory international financial reporting standards : evidence of reduced accrual reliability
Lai, Cheng Y.; Li, Yang; Shan, Yaowen; Taylor, Stephen L. - In: Australian journal of management 38 (2013) 3, pp. 491-521
Persistent link: https://www.econbiz.de/10010233219
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Firm accrual quality following restatements : a signaling view
Wiedman, Christine I.; Hendricks, Kevin B. - In: Journal of business finance & accounting : JBFA 40 (2013) 9/10, pp. 1095-1125
Persistent link: https://www.econbiz.de/10010236229
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Estimation sample selection for discretionary accruals models
Ecker, Frank; Francis, Jennifer; Olsson, Per; Schipper, … - In: Journal of accounting & economics 56 (2013) 2/3, pp. 190-211
Persistent link: https://www.econbiz.de/10010239128
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Which types of institutional investors constrain abnormal accruals?
Wang, Mingzhu - In: Corporate governance : an international review 22 (2014) 1, pp. 43-67
Persistent link: https://www.econbiz.de/10010239281
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Does audit quality influence the relation between earnings management and internal control weakness in the post -SOX period
Ravenstein, Judith van; Georgakopoulos, Georgios; … - In: International journal of sustainable economies … 2 (2013) 2, pp. 70-100
Persistent link: https://www.econbiz.de/10010243585
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Ownership structure and earnings management : evidence from Portugal
Alves, Sandra - In: Australasian accounting business and finance journal : AABF 6 (2012) 1, pp. 57-74
Persistent link: https://www.econbiz.de/10010244296
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A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra; Patel, Arvind - In: Australasian accounting business and finance journal : AABF 7 (2013) 1, pp. 78-98
Persistent link: https://www.econbiz.de/10010244759
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Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian review of accounting 22 (2014) 1, pp. 20-34
Persistent link: https://www.econbiz.de/10010377050