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Do analysts sacrifice forecast accuracy for informativeness?

Louis, Henock; Sun, Amy Xue; Urcan, Oktay - In: Management science : journal of the Institute for … 59 (2013) 7, pp. 1688-1708

Persistent link: https://www.econbiz.de/10009784109

Window dressing in mutual funds

Agarwal, Vikas; Gay, Gerald D.; Ling, Leng - 2013 - First Version: March 31, 2011, This version: July 26, 2013

We provide a rationale for window dressing where investors respond to conflicting signals of managerial ability inferred from a fund's performance and its disclosed portfolio holdings. We contend that window dressers take a risky bet on their performance during a reporting delay period, which...

Persistent link: https://www.econbiz.de/10009784848

The earnings game in family firms : Ann-Kristin Achleitner

Harms, Joachim Helmut - 2015

Persistent link: https://www.econbiz.de/10011444318

Does accrual management impair the performance of earnings-based valuation models?

Courteau, Lucie; Kao, Jennifer L.; Tian, Yao - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 101-137

Persistent link: https://www.econbiz.de/10011525585

An exploratory study of earnings management detectability, analyst coverage and the impact of IFRS adoption : evidence from China

Cang, Yongtao; Chu, Yiyun; Lin, Thomas W. - In: Journal of accounting and public policy 33 (2014) 4, pp. 356-371

Persistent link: https://www.econbiz.de/10010406653

Can external monitoring affect corporate financial reporting and disclosure? : evidence from earnings and expectations management

Liu, Alfred Zhu - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 529-559

Persistent link: https://www.econbiz.de/10010424908

The relation between earnings management and financial statement fraud

Perols, Johan L.; Lougee, Barbara A. - In: Advances in accounting : a research annual 27 (2011) 1, pp. 39-53

Persistent link: https://www.econbiz.de/10009268649

Measuring securities litigation risk

Kim, Irene; Skinner, Douglas J. - In: Journal of accounting & economics 53 (2012) 1/2, pp. 290-310

Persistent link: https://www.econbiz.de/10009512817

Analysts' estimates : what they could be telling us about the impact of IFRS on earnings manipulation in Europe

Aubert, François; Grudnitski, Gary - In: Review of accounting & finance 11 (2012) 1, pp. 53-72

Persistent link: https://www.econbiz.de/10009517740

The stock price effects from downward earnings guidance versus beating analysts' forecasts : which effect dominates?

Rees, Lynn; Twedt, Brady - In: Accounting and business research : a research quarterly … 41 (2011) 2, pp. 95-118

Persistent link: https://www.econbiz.de/10009233909