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Other comprehensive income reporting and earnings management : evidence from China

Wang, Yan; He, Zhuqian; Shan, Yuan George; Liu, Xiaoying - In: Accounting forum : advancing the interdisciplinary and … 45 (2021) 4, pp. 389-410

Persistent link: https://www.econbiz.de/10013161633

Market Rewards to Patterns of Increasing Earnings : Do Cash Flow Patterns, Accruals Manipulation and Real Activities Manipulation Matter?

Liu, Su-Ping - 2015

This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings. Our main findings show that market participants assign higher price-earnings multiples to firms when their pattern of...

Persistent link: https://www.econbiz.de/10013030730

The Predictive Power of Comprehensive Income and its Individual Components Under IFRS

Pronobis, Paul - 2012

This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint project “Financial Statement Presentation”. We...

Persistent link: https://www.econbiz.de/10013116252

Koordination von Erfolgs-, Bilanz- und Liquiditätsplanung

Leibfried, Peter; Klamar, Nils - In: Finanz-Controlling : strategische und operative …, (pp. 45 - 60). 2011

Persistent link: https://www.econbiz.de/10014566534

Improving profitability forecasts with information on earnings quality

Demmer, Matthias - 2015

profit margin provide incremental information for predicting changes in future return on assets. After controlling for …

Persistent link: https://www.econbiz.de/10010520353

Investigation on the value relevance of accounting information : evidence from incorporated companies in the Singapore capital market

Basil Abeifaa Der; Polak, Petr; Masairol Masri - In: Investment management and financial innovations 13 (2016) 3, pp. 9-21

Persistent link: https://www.econbiz.de/10011666533

Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? : discerning opportunity and incentive to report smooth earnings

Erickson, Devon; Hewitt, Max; Maines, Laureen A. - In: The accounting review : a publication of the American … 92 (2017) 3, pp. 137-154

Persistent link: https://www.econbiz.de/10011691531

A probability model for earnings restatement

Dabo, Abdoulaye; Laux, Judith A. - In: Journal of business & economics research 10 (2012) 11, pp. 593-599

Persistent link: https://www.econbiz.de/10009673278

Operating performance and earnings management in Egypt

Mostafa, Wael - In: Afro-Asian Journal of Finance and Accounting : AAJFA 10 (2020) 4, pp. 584-605

Persistent link: https://www.econbiz.de/10012316096

The earnings management motivation : accrual accounting vs. cash accounting

Goel, Sandeep - In: Australasian accounting business and finance journal : AABF 10 (2016) 3, pp. 48-66

Persistent link: https://www.econbiz.de/10011599067