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Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?
Armstrong, Christopher; Foster, George; Taylor, Daniel J. - In: Management science : journal of the Institute for … 62 (2016) 5, pp. 1316-1338
Persistent link: https://www.econbiz.de/10011487470
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Professional education background and earnings management of chairmen and senior managers
Chiang, Hsiang-Tsai; Lin, Shu-Lin; He, Li-Jen; Sung, Yi-Ting - In: The international journal of business and finance … 10 (2016) 2, pp. 91-108
Persistent link: https://www.econbiz.de/10011488105
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Accruals and price crashes
Zhu, Wei - In: Review of accounting studies 21 (2016) 2, pp. 349-399
Persistent link: https://www.econbiz.de/10011488217
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Limited attention, statement of cash flow disclosure, and the valuation of accruals
Miao, Bin; Teoh, Siew Hong; Zhu, Zinan - In: Review of accounting studies 21 (2016) 2, pp. 473-515
Persistent link: https://www.econbiz.de/10011488246
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Value relevance of discretionary accruals under environmental uncertainty : the incidence of IFRS and the country's legal regime
Cormier, Denis; Ledoux, Marie-Josée; Villeneuve, Guy - In: International journal of accounting, auditing and … 11 (2015) 2, pp. 161-187
Persistent link: https://www.econbiz.de/10011488675
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The usefulness of the tax avoidance proxy : evidence from Korea
Lee, Hyun-Ah - In: The journal of applied business research 32 (2016) 2, pp. 607-620
Persistent link: https://www.econbiz.de/10011500664
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Audit quality and accrual reliability : evidence from the Korean stock market
Lee, Jong Eun - In: The journal of applied business research 32 (2016) 3, pp. 777-790
Persistent link: https://www.econbiz.de/10011500859
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Does revenue-expense matching relate to going-concern audit opinion conditional on firm’s financial distress?
Kim, Hak Woon; Lee, Sooro - In: The journal of applied business research 32 (2016) 3, pp. 947-965
Persistent link: https://www.econbiz.de/10011502244
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The influence of the non-financial features on the earnings management process : the case of the BSE listed companies
Carp, Mihai; Georgescu, Iuliana Eugenia - In: Journal of Eastern Europe research in business & … 2016 (2016), pp. 1-15
Persistent link: https://www.econbiz.de/10011504854
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Economic relations among earnings quality measures
Ewert, Peter; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 51 (2015) 3, pp. 311-355
Persistent link: https://www.econbiz.de/10011508196