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Earnings quality, internal control weaknesses and industry-specialist audits

Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10011333141

Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133

Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467

Persistent link: https://www.econbiz.de/10011337678

Did Japanese-SOX have an impact on earnings management and earnings quality?

Nakashima, Masumi; Ziebart, David A. - In: Managerial auditing journal 30 (2015) 4/5, pp. 482-510

Persistent link: https://www.econbiz.de/10011343410

Does auditor size matter? : evidence from small audit firms

Comprix, Joseph; Huang, Huichi - In: Advances in accounting : a research annual 31 (2015) 1, pp. 11-20

Persistent link: https://www.econbiz.de/10011344328

Earnings management to avoid delisting from a stock market

Čornanič, Aleš; Novák, Jiri - 2015

We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...

Persistent link: https://www.econbiz.de/10011344396