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Legal consequences of earnings components management

Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013

This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....

Persistent link: https://www.econbiz.de/10011540776

Interfirm differences in earnings variability : an analysis of fundamentals, cash flows and accruals

Silhan, Peter A. - In: Accounting and finance : journal of the Accounting … 54 (2014) 4, pp. 1357-1379

Persistent link: https://www.econbiz.de/10010472934

The influence of the accruals generating process on earnings persistence

Govendir, Brett; Wells, Peter - In: Australian journal of management 39 (2014) 4, pp. 593-614

Persistent link: https://www.econbiz.de/10010475668

Earnings quality measures and excess returns

Perotti, Pietro; Wagenhofer, Alfred - In: Journal of business finance & accounting : JBFA 41 (2014) 5/6, pp. 545-571

Persistent link: https://www.econbiz.de/10010404078

Does dividend policy drive earnings smoothing?

Liu, Nan; Espahbodi, Reza - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 501-528

Persistent link: https://www.econbiz.de/10010424909

The effect of CEO inside debt holdings on financial reporting quality

He, Guanming - In: Review of accounting studies 20 (2015) 1, pp. 501-536

Persistent link: https://www.econbiz.de/10010503363

The association between book-tax conformity and earnings management

Blaylock, Bradley; Gaertner, Fabio; Shevlin, Terry - In: Review of accounting studies 20 (2015) 1, pp. 141-172

Persistent link: https://www.econbiz.de/10010503377

Supplier financing and earnings quality

García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - In: Journal of business finance & accounting : JBFA 41 (2014) 9/10, pp. 1193-1211

Persistent link: https://www.econbiz.de/10010503639

Corporate social responsibility disclosures and earnings quality : are they a reflection of managers' opportunistic behavior?

Muttakin, Mohammad Badrul; Khan, Arifur; Azim, Mohammad I. - In: Managerial auditing journal 30 (2015) 3, pp. 277-298

Persistent link: https://www.econbiz.de/10010505961

Non-linear dynamics in discretionary accruals : an analysis of bank loan-loss provisions

Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - 2012

Persistent link: https://www.econbiz.de/10010436883

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