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Empirical evidence on cross-country differences in explaining accruals anomaly
Mureşan, Diana; Pop Silaghi, Monica Ioana - In: Revista română de economie 39 (2014) 2, pp. 121-132
Persistent link: https://www.econbiz.de/10011289523
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The relationship between earnings management and financial ratios (a panel data approach)
Ahmadian, Asrin Sheikh; Nazaripour, Mohammad - In: International journal of applied business and economic … 13 (2015) 2, pp. 751-759
Persistent link: https://www.econbiz.de/10011376815
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The accrual anomaly in the UK stock market : implications of growth and accounting distortions
Doukakis, Leonidas C.; Papanastasopoulos, Georgios A. - In: Journal of international financial markets, … 32 (2014), pp. 256-277
Persistent link: https://www.econbiz.de/10011299792
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Does research and development activity increase accrual-based earnings management?
Shust, Efrat - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 373-401
Persistent link: https://www.econbiz.de/10011303021
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The effect of IFRS on earnings management in Brazilian non-financial public companies
Pelucio-Grecco, Marta Cristina; Geron, Cecília Moraes … - In: Emerging markets review 21 (2014), pp. 42-66
Persistent link: https://www.econbiz.de/10011304338
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The quality of earnings in Shariah-compliant companies : evidence from Malaysia
Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Sarman, … - In: Journal of Islamic accounting and business research : JIABR 6 (2015) 1, pp. 19-41
Persistent link: https://www.econbiz.de/10011305662
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Are earnings announced early of higher quality?
Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 187-212
Persistent link: https://www.econbiz.de/10011306043
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The value of discretionary accruals computed using both national and international standards
Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169
factors could be observed on the value of discretionary accrual. …
Persistent link: https://www.econbiz.de/10011311136
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External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …
Persistent link: https://www.econbiz.de/10011311730
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Accrual-based and real earnings management and political connections
Braam, G. J. M.; Nandy, Monomita; Weitzel, Utz; Lodh, Suman - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 111-141
Persistent link: https://www.econbiz.de/10011332859