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Effects of Audit Quality on Real and Accrual Earnings Management and Subsequent Return Performance : Evidence from IPOs

Alhadab, Mohammad - 2016

We find that IPO firms engage in real and accrual earnings management during the IPO and that big-N audit firms … constrain discretionary expenses-based and accrual-based manipulations. The restriction of these forms of earnings management … leads IPO firms to resort to a higher level of sales-based manipulation. Our results show that both sales-based and accrual …

Persistent link: https://www.econbiz.de/10013007651

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

The effect of accrual heterogeneity on accrual quality inferences

Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273

Persistent link: https://www.econbiz.de/10013418993

Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence

Achek, Imen; Gallali, Mohamed Imen - In: African journal of business and economic research : AJBER 10 (2015) 1, pp. 137-159

Persistent link: https://www.econbiz.de/10011418520

The value of discretionary accruals computed using both national and international standards

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169

factors could be observed on the value of discretionary accrual. …

Persistent link: https://www.econbiz.de/10011311136

Earnings quality, internal control weaknesses and industry-specialist audits

Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10011333141

Female auditors and accruals quality

Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228

Persistent link: https://www.econbiz.de/10009766924

Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment

Linck, James S.; Netter, Jeffry M.; Shu, Tao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2117-2143

Persistent link: https://www.econbiz.de/10010231043

Estimation sample selection for discretionary accruals models

Ecker, Frank; Francis, Jennifer; Olsson, Per; Schipper, … - In: Journal of accounting & economics 56 (2013) 2/3, pp. 190-211

Persistent link: https://www.econbiz.de/10010239128

A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities

Naidu, Dharmendra; Patel, Arvind - In: Australasian accounting business and finance journal : AABF 7 (2013) 1, pp. 78-98

Persistent link: https://www.econbiz.de/10010244759