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Earnings management around Swedish corporate income tax reforms
Sundvik, Dennis - In: International journal of accounting, auditing and … 12 (2016) 3, pp. 261-286
Persistent link: https://www.econbiz.de/10011644093
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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 impact of corporate governance on earnings management in emerging economies : the Greek evidence
Smaraidos, Vassilis; Thanasas, Georgios L.; Filiou, … - In: International journal of comparative management 1 (2018) 3, pp. 317-330
Persistent link: https://www.econbiz.de/10012051380
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Directors network centrality and earnings quality
Godigbe, Bright Gershion; Chui, Chin Man; Liu, Chih-Liang - In: Applied economics 50 (2018) 50, pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
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Association of discretionary accruals and Big 4 client firms : evidence from India
Mendiratta, Anita; Mendiratta, Mudit - In: Mudra : journal of finance and accounting 5 (2018) 1, pp. 48-58
Persistent link: https://www.econbiz.de/10011981285
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The impact of leverage on accrual-based earnings management : the case of listed French firms
Lazzem, Safa; Jilani, Faouzi - In: Research in international business and finance 44 (2018), pp. 350-358
Persistent link: https://www.econbiz.de/10011983059
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Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit; Kim, Jung Hoon; Yi, Sheng - In: Advances in accounting : a research annual 44 (2019), pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
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Research design issues in studies using discretionary accruals
McNichols, Maureen; Stubben, Stephen R. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 227-246
Persistent link: https://www.econbiz.de/10011965523
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Discretionary accruals : earnings management ... or not?
Jackson, Andrew B. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 136-153
Persistent link: https://www.econbiz.de/10011965531
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Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu; Schneible, Richard Arthur <Jr.> - In: Advances in accounting : a research annual 38 (2017), pp. 88-98
Persistent link: https://www.econbiz.de/10011811270