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Earnings management using revenue classification shifting : evidence from the IFRS adoption period
Noh, Minyoung; Moon, Doocheol; Parte, Laura - In: International journal of accounting and information … 25 (2017) 3, pp. 333-355
Persistent link: https://www.econbiz.de/10011777135
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The impact of the Sarbanes-Oxley Act on earnings management using classification shifting : evidence from core earnings and special items
Li, Xudong - In: Accounting & taxation : AT 8 (2016) 1, pp. 39-48
Persistent link: https://www.econbiz.de/10011880677
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Unpacking the drivers of earnings management in CSR firms : influence of investor risk perception
Bansal, Manish - In: International journal of disclosure and governance 21 (2024) 1, pp. 127-142
Persistent link: https://www.econbiz.de/10014511756
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The role of accounting regulation on good news recognition and conditional conservatism : evidence from China's 2006 accounting regulation
Barhamzaid, Zuhair - In: Accounting research journal 36 (2023) 1, pp. 92-105
Persistent link: https://www.econbiz.de/10014329957
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Corporate governance mechanisms and creative accounting practices : the role of accounting regulation
Olojede, Paul; Erin, Olayinka Adedayo - In: International journal of disclosure and governance 18 (2021) 3, pp. 207-222
Persistent link: https://www.econbiz.de/10012614974
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Core earnings : new data and evidence
Rouen, Ethan; So, Eric; Wang, Charles C. Y. - 2020
Using a novel dataset, we show that components of firms' GAAP earnings stemming from ancillary business activities or transitory shocks are significant in frequency and magnitude. These components have grown over time and are dispersed across various sections of the 10-K. Excluding them from...
Persistent link: https://www.econbiz.de/10012174546
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Core earnings : new data and evidence
Rouen, Ethan; So, Eric; Wang, Charles C. Y. - In: Journal of financial economics 142 (2021) 3, pp. 1068-1091
Persistent link: https://www.econbiz.de/10012875928
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Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
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Earnings management within multinational corporations
Beuselinck, Christof; Cascino, Stefano; Deloof, Marc; … - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 45-76
Persistent link: https://www.econbiz.de/10012118760
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Accounting-based regulation : evidence from health insurers and the affordable care act
Eastman, Evan M.; Eckles, David L.; Van Buskirk, Andrew - In: The accounting review : a publication of the American … 96 (2021) 2, pp. 231-259
Persistent link: https://www.econbiz.de/10012508222