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Analyst cash flow forecasts and pricing of accruals

Shi, Linna; Zhang, Huai; Guo, Jun - In: Advances in accounting : a research annual 30 (2014) 1, pp. 95-105

Persistent link: https://www.econbiz.de/10010378724

Short-term earnings guidance and accrual-based earnings management

Call, Andrew C.; Chen, Shuping; Miao, Bin; Tong, Yen H. - In: Review of accounting studies 19 (2014) 2, pp. 955-987

Persistent link: https://www.econbiz.de/10010379968

Measuring discretionary accruals : are ROA-matched models better than the original Jones-type models?

Keung, Edmund; Shih, Michael S. H. - In: Review of accounting studies 19 (2014) 2, pp. 736-768

Persistent link: https://www.econbiz.de/10010379987

Efficient contracting, earnings smoothing and managerial accounting discretion

Khalil, Mohamed; Simon, Jon - In: Journal of applied accounting research 15 (2014) 1, pp. 100-122

Persistent link: https://www.econbiz.de/10010384795

Consequences of financial reporting quality on corporate performance : evidence at the international level

Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...

Persistent link: https://www.econbiz.de/10010385817

Management of accrual components in response to corporate income tax rate changes : evidence from Korea

Choi, Won-Wook; Lee, Hyun-Ah - In: The journal of applied business research 29 (2013) 5, pp. 1421-1435

Persistent link: https://www.econbiz.de/10010198177

The impact of audit committee multiple-directorships on earnings management : evidence from France

Baccouche, Samir; Hadriche, Manel; Omri, Abdelwehed - In: The journal of applied business research 29 (2013) 5, pp. 1333-1342

Persistent link: https://www.econbiz.de/10010198200

Implications of the integral approach and earnings management for alternate annual reporting periods

Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N. - In: Review of accounting studies 18 (2013) 3, pp. 868-891

Persistent link: https://www.econbiz.de/10010200036

The impact of audit committee existence and external audit on earnings management : evidence from Portugal

Alves, Sandra - In: Journal of financial reporting & accounting : JFRA 11 (2013) 2, pp. 143-165

Persistent link: https://www.econbiz.de/10010203972

Influence of discretionary accruals on earnings management practices : a studfy of select Indian service sector companies

Kumari, Prity; Pattanayak, J. K. - In: The IUP journal of accounting research & audit … 12 (2013) 3, pp. 28-40

Persistent link: https://www.econbiz.de/10009787599