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Economic Uncertainty and Earnings Management
Stein, Luke C.D. - 2016
In the presence of managerial short-termism and asymmetric information about skill and effort provision, firms may opportunistically shift earnings from uncertain to more certain times. We document that firms report more negative discretionary accruals when financial markets are less certain...
Persistent link: https://www.econbiz.de/10012997009
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The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market
Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420
Persistent link: https://www.econbiz.de/10011990724
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Earnings management around mergers and acquisitions : evidence from a range of French absorbing firms' accounting policy
Njah, Mouna; Jarboui, Anis - In: Global business & economics review 18 (2016) 5, pp. 550-566
Persistent link: https://www.econbiz.de/10011665438
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Rückstellungen nach BilMoG : Grundlagen, offene Fragen und bilanzpolitische Aspekte
Petersen, Karl; Zwirner, Christian; Künkele, Kai Peter - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 10 (2008) 18, pp. 693-699
Persistent link: https://www.econbiz.de/10003756066
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Is accruals quality a priced risk factor?
Core, John E.; Guay, Wayne R.; Verdi, Rodrigo - In: Journal of accounting & economics 46 (2008) 1, pp. 2-22
Persistent link: https://www.econbiz.de/10003763163
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Inside the accrual anomaly
Zach, Tzachi - 2003
Persistent link: https://www.econbiz.de/10003777247
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Empirical evaluation of discretionary accruals models
Garza-Gómez, Xavier - In: International accounting : standards, regulations, and …, (pp. 523-548). 2006
Persistent link: https://www.econbiz.de/10003335849
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Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Arnedo Ajona, Laura; Dallo, Fermín Lizarraga; … - In: European accounting review 17 (2008) 4, pp. 641-666
Persistent link: https://www.econbiz.de/10003793587
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Environmental uncertainty and managers' use of discretionary accruals
Ghosh, Dipankar; Olsen, Lori - In: Accounting, organizations and society : an … 34 (2009) 2, pp. 188-205
Persistent link: https://www.econbiz.de/10003820274
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …
Persistent link: https://www.econbiz.de/10003850495