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Financial crisis and accrual and real earnings management in Europe
Papadaki, Afroditi; Tzovas, Christos - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 8-19
Persistent link: https://www.econbiz.de/10011792301
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The impact of the global financial crisis on the persistence of the accrual anomaly : an empirical study
Al-Awadhi, Abdullah M.; Alkhamees, Mohammad - In: International journal of accounting and finance 11 (2023) 4, pp. 305-321
Persistent link: https://www.econbiz.de/10014545174
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Do accrual minimise (maximise) stock risk (return)? : evidence from Indonesia
Sulistiawan, Dedhy; Rudiawarni, Felizia Arni - In: International journal of globalisation and small … 9 (2017) 1, pp. 20-28
Persistent link: https://www.econbiz.de/10011803024
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Accruals and price crashes
Zhu, Wei - In: Review of accounting studies 21 (2016) 2, pp. 349-399
Persistent link: https://www.econbiz.de/10011488217
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The impact of the European sovereign debt crisis on banks stocks : some evidence of shift contagion in Europe
Allegret, Jean-Pierre; Raymond, Hélène; Rharrabti, Houda - In: Journal of banking & finance 74 (2017), pp. 24-37
Persistent link: https://www.econbiz.de/10011793619
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The impact of improvements in institutional oversight on IFRS accrual quality in Europe
Kabir, Humayun; Laswad, Fawzi - In: Australian accounting review 25 (2015) 4, pp. 428-444
Persistent link: https://www.econbiz.de/10011536911
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The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe
Kabir, Humayun - 2015
International Financial Reporting Standards (IFRS) on accrual quality in Europe. The sample comprises 9339 firm-year observations … controlling for legal system, rule of law and other variables, we find incremental improvement in accrual quality in the treatment … results suggest that institutional oversight has an incrementally positive impact on accrual quality over and above that …
Persistent link: https://www.econbiz.de/10013017786
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The effect of mandatory adoption of IFRS on the magnitude of accruals
Sanchez, Francisco; Giner Inchausti, Begoña; Gill de … - In: Academia : revista Latinoamericana de administración 35 (2022) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012990432
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Accruals quality, managers' incentives and stock market reaction : evidence from Europe
Cerqueira, Antonio; Pereira, Claudia - In: Applied economics 49 (2017) 16, pp. 1606-1626
Persistent link: https://www.econbiz.de/10011813656
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The accrual anomaly and the announcement effect of short arbitrage
Sullivan, Michael J.; Zhang, Andrew Jianzhong - In: The quarterly journal of finance 7 (2017) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10011646578