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The accrual effect on future earnings
Chan, Konan; Jegadeesh, Narasimhan; Sougiannis, Theodore - In: Review of quantitative finance and accounting 22 (2004) 2, pp. 97-121
Persistent link: https://www.econbiz.de/10002006155
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Discretionary accruals and income smoothing
Callaghan, Sandra Renfro; Lim, Steve ChongKol - In: Advances in quantitative analysis of finance and … 9 (2001), pp. 111-125
Persistent link: https://www.econbiz.de/10001880162
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Nonlinear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - In: Journal of banking & finance 37 (2013) 12, pp. 5186-5207
Persistent link: https://www.econbiz.de/10010343752
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Managing discretionary accruals and book-tax differences in anticipation of tax rate increases : evidence from China
Wong, Raymond M. K.; Lo, Agnes W. Y.; Firth, Michael Anthony - In: Journal of international financial management and accounting 26 (2015) 2, pp. 188-222
Persistent link: https://www.econbiz.de/10011293507
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Opaque financial reports and R2 : revisited
Datta, Sudip; Iskandar-Datta, Mai E.; Vivek Singh - In: Review of financial economics : RFE 23 (2014) 1, pp. 10-17
Persistent link: https://www.econbiz.de/10010442640
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Pricing Discretionary Accruals : Code vs. Common Law Firms
Peng, Xiaofeng - 2011
discretionary accrual components of earnings of U.S.-traded foreign companies from different legal systems – code and common law …
Persistent link: https://www.econbiz.de/10013131394
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Conditional Conservatism and Accrual Persistence
Li, Yutao - 2011
do; (2). whether firm-level conditional conservatism affects the persistence of accrual components. Using a sample of 106 … do in reliable accruals. In addition, we find that conservatism affects accrual persistence only to the extent that it …
Persistent link: https://www.econbiz.de/10013131460
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Litigation Risk and Abnormal Accruals
Boone, Jeff P. - 2011
In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 1989-2007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk in a simultaneous equation system. Our findings suggest that...
Persistent link: https://www.econbiz.de/10013132499