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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
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The effect of lame duck auditors on management discretion : an empirical analysis
Cassell, Cory A.; Myers, Linda A.; Seidel, Timothy A.; … - In: Auditing : a journal of practice & theory 35 (2016) 3, pp. 51-73
Persistent link: https://www.econbiz.de/10011553054
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Firm growth and the pricing of discretionary accruals
Robin, Ashok J.; Wu, Qiang - In: Review of quantitative finance and accounting 45 (2015) 3, pp. 561-590
Persistent link: https://www.econbiz.de/10011532003
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Accruals, growth, accounting distortions and stock returns : the case of FRS3 in the UK
Papanastasopoulos, Georgios A. - In: The North American journal of economics and finance : a … 33 (2015), pp. 39-54
Persistent link: https://www.econbiz.de/10011534341
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Conditional conservatism and disaggregated bad news indicators in accrual models
Byzalov, Dmitri; Basu, Sudipta - In: Review of accounting studies 21 (2016) 3, pp. 859-897
Persistent link: https://www.econbiz.de/10011538505
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Earnings smoothing around open-market share repurchases
Di, Hui; Marciukaityte, Dalia - In: Review of accounting & finance 14 (2015) 1, pp. 64-80
Persistent link: https://www.econbiz.de/10010518778
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The effect of board independence on the earnings quality : evidence from Portuguese listed companies
Alves, Sandra - In: Australasian accounting business and finance journal : AABF 8 (2014) 3, pp. 23-44
Persistent link: https://www.econbiz.de/10010520023
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Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
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The effect of CEO inside debt holdings on financial reporting quality
He, Guanming - In: Review of accounting studies 20 (2015) 1, pp. 501-536
Persistent link: https://www.econbiz.de/10010503363
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The association between book-tax conformity and earnings management
Blaylock, Bradley; Gaertner, Fabio; Shevlin, Terry - In: Review of accounting studies 20 (2015) 1, pp. 141-172
Persistent link: https://www.econbiz.de/10010503377