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Overvalued equity, benchmark beating and unexpected accruals

Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 989-1014

Persistent link: https://www.econbiz.de/10011441367

Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia

Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248

Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are … permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals … taxes with large positive accruals had weakened the relationship between earnings and firm value. In contrast to these …

Persistent link: https://www.econbiz.de/10012888184

Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks

Rennekamp, Kristina; Rupar, Kathy; Seybert, Nicholas - In: The journal of behavioral finance : a publication of … 21 (2020) 2, pp. 186-204

Persistent link: https://www.econbiz.de/10012287189

Innovation focused strategy and earnings management

Jeppson, Nathan; Salerno, David - In: Economic and business review : EBR 19 (2017) 1, pp. 19-49

Persistent link: https://www.econbiz.de/10012268343

Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions

Chen, Shuping; Thomas, Jake; Zhang, X. Frank - In: Review of accounting studies 21 (2016) 4, pp. 1081-1115

Persistent link: https://www.econbiz.de/10011613049

Does managerial sentiment affect accrual estimates? Evidence from the banking industry

Hribar, Paul; Melessa, Samuel J.; Small, R. Christopher; … - In: Journal of accounting & economics 63 (2017) 1, pp. 26-50

Persistent link: https://www.econbiz.de/10011689363

Why do accruals predict earnings?

Lewellen, Jonathan; Resutek, Robert J. - In: Journal of accounting & economics 67 (2019) 2/3, pp. 336-356

Persistent link: https://www.econbiz.de/10012064464

Inference-in-residuals as an estimation method for earnings management

Christodoulou, Demetris; Ma, Le; Vasnev, Andrey - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 154-180

Persistent link: https://www.econbiz.de/10011965517

Do stock markets acceptably reflect earnings manipulation? : analysis of Indian manufacturing firms

Chopra, Monika; Miglani, Abhishek - In: Decision 45 (2018) 3, pp. 270-280

Persistent link: https://www.econbiz.de/10011951039

Book-tax income conformity and earnings quality : EGX-based evidence

Abdallah, Sara Ahmed - In: International journal of corporate finance and … 5 (2018) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10011932141