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Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
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Accruals quality, managers' incentives and stock market reaction : evidence from Europe
Cerqueira, Antonio; Pereira, Claudia - In: Applied economics 49 (2017) 16, pp. 1606-1626
Persistent link: https://www.econbiz.de/10011813656
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Earnings expectations and accrual anomalies : reassessing stock market behaviours in the time of COVID-19
Al-Awadhi, Abdullah M. - In: International Journal of Financial Markets and … 9 (2023) 4, pp. 231-249
Persistent link: https://www.econbiz.de/10015064447
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The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.; Yahya, Sofri; Yassin, Mohammed M.; … - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 153-174
Persistent link: https://www.econbiz.de/10012664450
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Firm growth and the pricing of discretionary accruals
Robin, Ashok J.; Wu, Qiang - In: Review of quantitative finance and accounting 45 (2015) 3, pp. 561-590
Persistent link: https://www.econbiz.de/10011532003
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The credibility of earnings announced by new stock companies: accrual and real earnings management
Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 16 (2021) 3, pp. 661-677
Persistent link: https://www.econbiz.de/10012649555
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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
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
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Differences in responses to accounting-based and market-based benchmarks : evidence from Nasdaq
Frost, Carol Ann; Guragai, Binod; Rapley, Eric T. - In: Advances in accounting : a research annual 38 (2017), pp. 46-62
Persistent link: https://www.econbiz.de/10011811258
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Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho; Na, Haejung - In: Finance research letters 35 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012439091