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The real effects of financial reporting on pay and incentives
Core, John E. - In: Accounting and business research 50 (2020) 5, pp. 448-469
Persistent link: https://www.econbiz.de/10012261290
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Why are Earnings Kinky? An Examination of the Earnings Management Explanation
Dechow, Patricia; Richardson, Scott A.; Tuna, A. Irem - 2003
report small profits. We investigate whether boosting of discretionary accruals to report a small profit is a reasonable … kink. We caution the use of the ratio of small profit firms to small loss firms as a measure of earnings management. We …
Persistent link: https://www.econbiz.de/10014084534
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Explanatory power of earnings for returns : nonstationarity, disaggregation and timeliness
Wild, John J.; Wild, Jonathan M. - In: Review of accounting & finance 21 (2022) 4, pp. 320-340
Persistent link: https://www.econbiz.de/10013368342
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The impact of deferred tax on earnings quality : evidence from Algerian companies
Kimouche, Bilal - In: Zagreb international review of economics & business 25 (2022) 1, pp. 133-148
Persistent link: https://www.econbiz.de/10013442035
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Income smoothing through R&D management and earnings informativeness
Baik, Bok; Gunny, Katherine A.; Jung, Boochun; Park, Duri - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 25-49
Persistent link: https://www.econbiz.de/10013332602
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The effect of financialization on management earnings forecasts
Wu, Yuyu; Li, Sihao; Cao, Zhi - In: Applied economics letters 29 (2022) 16, pp. 1466-1469
Persistent link: https://www.econbiz.de/10013412207
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The impact of inflation on firm value moderated by earnings quality in Indonesia
Isma, Nisrin Naziha; T., Sutrisno; Rahman, Aulia Fuad - 2023
Persistent link: https://www.econbiz.de/10014327499
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Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?
Liu, Su-Ping; García Lara, Juan Manuel - In: Spanish journal of finance & accounting : the official … 52 (2023) 4, pp. 461-498
Persistent link: https://www.econbiz.de/10014415946
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Business strategy, earnings properties, and earnings quality
Karampinis, Nikolaos; Vlismas, Orestes; Ballas, Apostolos - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-23
Persistent link: https://www.econbiz.de/10015065921
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Insider trading before accounting scandals
Agrawal, Anup; Cooper, Tommy - In: The journal of corporate finance : contracting, … 34 (2015), pp. 169-190
Persistent link: https://www.econbiz.de/10011420934