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Auditor characteristics and the pricing of discretionary accruals
Aguir, Wael; Asthana, Sharad; Liu, Linxiao - In: International journal of economics and accounting : IJEA 4 (2013) 4, pp. 350-364
Persistent link: https://www.econbiz.de/10010394147
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Disclosures of insider purchases and the valuation implications of past earnings signals
Veenman, David - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 313-342
Persistent link: https://www.econbiz.de/10009506408
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Accruals, managerial operating decisions, and firm growth : implications for tests of earnings management
Liu, Michelle - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 153-193
Persistent link: https://www.econbiz.de/10012106873
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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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Managerial Discretion in Accruals and Informational Efficiency
Perotti, Pietro - 2017
the 12-month period subsequent to the accrual reporting; hence, future informational efficiency increases with the extent …
Persistent link: https://www.econbiz.de/10012974865
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Post-initial public offering earnings management driven by insider selling motives : using KOSDAQ initial public offerings
Cheon, Youngsoon S.; Kim, Moonchul; Hwang, Munho - In: Asia-Pacific journal of financial studies 40 (2011) 5, pp. 627-657
Persistent link: https://www.econbiz.de/10009566679
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Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence
Achek, Imen; Gallali, Mohamed Imen - In: African journal of business and economic research : AJBER 10 (2015) 1, pp. 137-159
Persistent link: https://www.econbiz.de/10011418520
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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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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
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Female auditors and accruals quality
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228
Persistent link: https://www.econbiz.de/10009766924