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Creditor rights, implicit covenants, and the quality of accounting information

Ḥamdani, Asaf; Mugerman, Yevgeny; Rooz, Ruth; … - 2021

Persistent link: https://www.econbiz.de/10013188709

Earnings management : emerging insights in theory, practice, and research

Ronen, Joshua (contributor) - 2007

Address the questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? And how will the interaction among management, boards of directors, investors, employees, suppliers,...

Persistent link: https://www.econbiz.de/10014274982

Earinings Management : Emerging Insights in Theory, Practice, and Research

Ronen, Joshua - 2008

Persistent link: https://www.econbiz.de/10013518385

Does accounting quality predict corporate cash holdings?

Pathak, Rajesh; Ranajee, Ranajee; DasGupta, Ranjan - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 4, pp. 509-525

Persistent link: https://www.econbiz.de/10013350722

Accrual Practices and Reform Experiences in OECD Countries

2017

moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level … steps countries are taking to make better use of accrual information in the future. This is a joint publication with the …