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Investigating accrual and real earnings management of financially troubled Indian firms

Tiwari, Sweta; Chatterjee, Chanchal - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 5, pp. 592-611

Persistent link: https://www.econbiz.de/10014391373

Do emerging stock markets offer an illiquidity premium for local or global investors?

Butt, Hilal Anwar; Demirer, Rıza; Sadaqat, Mohsin; … - In: The quarterly review of economics and finance : journal … 86 (2022), pp. 502-515

Persistent link: https://www.econbiz.de/10014249181

Firm- and country-level attributes as determinants of earnings management : an analysis for Latin American firms

Saona, Paolo; Muro, Laura - In: Emerging markets finance & trade : a journal of the … 54 (2018) 10/11/12, pp. 2736-2764

Persistent link: https://www.econbiz.de/10012125072

Insider trading, accrual abuse, and corporate governance in emerging markets : evidence from Taiwan

Tang, Hui-wen; Chen, Anlin; Chang, Chong-chuo - In: Pacific-Basin finance journal 24 (2013), pp. 132-155

Persistent link: https://www.econbiz.de/10010346787

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

Audit quality, accruals quality and the cost of equity in an emerging market : evidence from Vietnam

Ha Thi Thu Le; Ha Giang Tran; Xuan Vinh Vo - In: International review of financial analysis 77 (2021), pp. 1-9

Persistent link: https://www.econbiz.de/10012805845

Impact of accrual reversals on corporate performance : evidence from emerging economy

Khan, Muhammad Tahir; Saif, Naveed; Al-Jabri, Qadri Mohd.; … - In: International journal of managerial and financial … 12 (2020) 3/4, pp. 328-341

Persistent link: https://www.econbiz.de/10012512232

Do life-cycles affect financial reporting quality? : evidence from emerging market

Can, Gökberk - In: Cogent business & management 7 (2020) 1, pp. 1-24

This paper aims to present the effect of life cycle on financial reporting quality (FRQ). Discretionary accruals, small profit, and audit aggressiveness were used to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645...

Persistent link: https://www.econbiz.de/10012654864

Determinants of excess and deficit cash holdings of firms : evidence from emerging market

Das, Santanu; Goel, Utkarsh - In: Global business review 22 (2021) 5, pp. 1202-1215

Persistent link: https://www.econbiz.de/10012660329

Accrual Anomaly and Idiosyncratic Risk in Emerging Capital Market

Asri, Marselinus - 2021

when making investments.Risk contained in Financial Accounting come from accrual accounting method. Accrual measurements in … the Balance Sheet are measured using persistence current operating accrual, persistence non-current operating accrual …, persistence financial accrual and accrual anomaly. Accruals in income statement are measured using the accrual anomaly modified …

Persistent link: https://www.econbiz.de/10013238874