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Limited attention, statement of cash flow disclosure, and the valuation of accruals

Miao, Bin; Teoh, Siew Hong; Zhu, Zinan - In: Review of accounting studies 21 (2016) 2, pp. 473-515

Persistent link: https://www.econbiz.de/10011488246

Limited Attention, Statement of Cash Flow Disclosure, and the Valuation of Accruals

Miao, Bin - 2015

accruals. Further analyses using a proxy for investor sophistication suggest that when SCF is absent from the earnings press …We test for the effect of limited attention on the valuation of accruals by comparing the immediate and long …-term market reactions to earnings announcements between a subsample of firms that disclose only the balance sheet with a subsample …

Persistent link: https://www.econbiz.de/10013034793

Implications of the integral approach and earnings management for alternate annual reporting periods

Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N. - In: Review of accounting studies 18 (2013) 3, pp. 868-891

Persistent link: https://www.econbiz.de/10010200036

Acquirer’s earnings quality and the choice of payment method in mergers and acquisitions

Yung, Kenneth K.; Sun, Qian; Rahman, Hamid - In: Managerial finance 39 (2013) 10, pp. 979-1000

Persistent link: https://www.econbiz.de/10009790589

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

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

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

Accruals, managerial operating decisions, and firm growth : implications for tests of earnings management

Liu, Michelle - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 153-193

Persistent link: https://www.econbiz.de/10012106873

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