Narrow search
Showing 1 - 10 of 48,781
Cover Image
Managing accruals for income smoothing : empirical evidence from Pakistan
Safdar, Raheel; Chen, Yan - In: Journal of accounting in emerging economies : JAEE 6 (2016) 4, pp. 372-387
Persistent link: https://www.econbiz.de/10011572595
Cover Image
The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea
Lee, Young Hwan; Kang, Sun A.; Cho, Sang Min - In: Journal of business economics and management 16 (2015) 5, pp. 931-948
Persistent link: https://www.econbiz.de/10011386661
Cover Image
IFRS experience and earnings quality in the GCC region
Al-Enzy, Nasser S. Kh.; Monem, Reza; Nahar, Shamsun - In: International journal of managerial finance : IJMF 19 (2023) 3, pp. 670-690
Persistent link: https://www.econbiz.de/10014326036
Cover Image
The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep - In: Australasian accounting business and finance journal : AABF 10 (2016) 3, pp. 48-66
Persistent link: https://www.econbiz.de/10011599067
Cover Image
Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
Cover Image
A new measure of managers' intentional income smoothing
Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017
find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with … intentional income smoothing than with the integral approach to accounting. Our evidence is consistent with income smoothing being …
Persistent link: https://www.econbiz.de/10011756894
Cover Image
A test of income smoothing using pseudo fiscal years
Black, Dirk E.; Pierce, Spencer R.; Thomas, Wayne B. - In: Management science : journal of the Institute for … 68 (2022) 7, pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
Cover Image
The effect of earnings management accruals on investment decisions
Manahipor, Sabihe; Hojat, Montazer - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 1042-1048
Persistent link: https://www.econbiz.de/10011764305
Cover Image
Investigating accrual and real earnings management of financially troubled Indian firms
Tiwari, Sweta; Chatterjee, Chanchal - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 5, pp. 592-611
Persistent link: https://www.econbiz.de/10014391373
Cover Image
Features of the association between debt and earnings quality for small and medium-sized entities
Sequeira, José; Pereira, Cláudia; Gomes, Luís; Lima, … - In: Risks : open access journal 12 (2024) 2, pp. 1-13
constraints to obtaining additional funds. Relying on the argument of Positive Accounting Theory (PAT) that accounting choices are …
Persistent link: https://www.econbiz.de/10014497382