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Have existing theories explained the accrual anomaly? : an evaluation based on the decomposition method

Hu, Zhi-an; Huang, Zhuo; Lin, Dawei; Qiu, Zhimin - In: Accounting and finance 62 (2022) 3, pp. 3645-3675

Persistent link: https://www.econbiz.de/10013468227

Real earnings management : a review of the international literature

Habib, Ahsan; Ranasinghe, Dinithi; Wu, Julia Yonghua; … - In: Accounting and finance 62 (2022) 4, pp. 4279-4344

Persistent link: https://www.econbiz.de/10013468250

Accrual-based earnings management and regulation : a literature review

Greusard, Olivier - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 4, pp. 539-580

Persistent link: https://www.econbiz.de/10013470012

Opportunistic earnings management or performance-related effects? : evidence from dividend-paying firms

Espahbodi, Reza; Liu, Nan; Weigand, Robert A. - In: Global finance journal 54 (2022), pp. 1-17

Persistent link: https://www.econbiz.de/10013470090

Testing the accruals anomaly based on the speed of price adjustment

Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian - In: The European journal of finance 28 (2022) 16, pp. 1664-1684

Persistent link: https://www.econbiz.de/10013532256

The impact of debt, taxation and financial crisis on earnings management : the case of Greece

Mamatzakis, Emmanuel C.; Pegkas, Panagiotis; … - In: Managerial finance 49 (2023) 1, pp. 110-134

Persistent link: https://www.econbiz.de/10013503605

Firm life cycle and earnings management : the moderating role of state ownership

Nguyen Vinh Khuong; Le Huu Tuan Anh; Nguyen Thi Hong Van - In: Cogent economics & finance 10 (2022) 1, pp. 1-28

data show that accrual earnings management (AEM) behavior varies between FLC phases. The results revealed a U …

Persistent link: https://www.econbiz.de/10013435745

Firm Life Cycle and Accrual Quality

Almeida, Jose Elias Feres de; Kale, Devendra - 2023

We examine the role of firms’ life cycle stages on accrual quality. We expand evidence from prior studies that … investigate the properties of firm life cycle and accrual quality in an integrated approach. We find that growth and mature firms … results. The evidence provides a broad view of how firm life cycle and accrual quality are intrinsically linked. Our results …

Persistent link: https://www.econbiz.de/10014257881

A simple approach to better distinguish real earnings manipulation from strategy changes

Christensen, Theodore E.; Huffman, Adrienna; … - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 406-450

Persistent link: https://www.econbiz.de/10014289052

Earnings management and issue characteristics : an empirical analysis of IPOs in India

Mangala, Deepa; Dhanda, Mamta - In: Journal of financial reporting & accounting : JFRA 21 (2023) 3, pp. 553-574

Persistent link: https://www.econbiz.de/10014304900