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Predicting accounting fraud : evidence from Japan

Song, Mingzi; Oshiro, Naoto; Shuto, Akinobu - In: The Japanese accounting review : TJAR 6 (2016), pp. 17-63

Persistent link: https://www.econbiz.de/10011664072

A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS

Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121

Persistent link: https://www.econbiz.de/10011667815

The impact of accounting models in management decision

Danescu, Tatiana; Rus, Luminita - In: Journal of accounting and auditing : research & … (2014), pp. 1-17

Persistent link: https://www.econbiz.de/10011594087

Does IFRS convergence really increase accounting qualities? : emerging market evidence

Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220

value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and … earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post … indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings …

Persistent link: https://www.econbiz.de/10012128839

Accounting information quality and systematic risk

Xing, Xuejing; Yan, Shan - In: Review of quantitative finance and accounting 52 (2019) 1, pp. 85-103

Persistent link: https://www.econbiz.de/10012171518

The effect of accounting information quality and competition on investment inefficiency : evidence from Korea

Cho, Sang Min; Kang, Sun-A. - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 4, pp. 489-510

Persistent link: https://www.econbiz.de/10012174168

Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates

Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59

Persistent link: https://www.econbiz.de/10012121878

Determinants of accounting creativity : empirical analysis on Romanian SMEs in construction industry

Pordea, Daniela; Mateș, Dorel - In: Oradea journal of business and economics 4 (2019), pp. 7-18

Persistent link: https://www.econbiz.de/10012159514

Directors network centrality and earnings quality

Godigbe, Bright Gershion; Chui, Chin Man; Liu, Chih-Liang - In: Applied economics 50 (2018) 50, pp. 5381-5400

Persistent link: https://www.econbiz.de/10012062182

Accounting comparability, financial reporting quality, and the pricing of accruals

Chen, Anthony; Gong, James Jianxin - In: Advances in accounting : a research annual 45 (2019) 100415, pp. 1-16

Persistent link: https://www.econbiz.de/10012064600