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The effect of short-tearm debt on accrual based earnings management and real earnings management

Park, Sun-young - In: The journal of applied business research 32 (2016) 4, pp. 1287-1300

Persistent link: https://www.econbiz.de/10011557879

Conditional conservatism and disaggregated bad news indicators in accrual models

Byzalov, Dmitri; Basu, Sudipta - In: Review of accounting studies 21 (2016) 3, pp. 859-897

Persistent link: https://www.econbiz.de/10011538505

Earnings quality under financial crisis: a global empirical investigation

Persakis, Anthony; Iatridis, George Emmanuel - In: Journal of multinational financial management 30 (2015), pp. 1-35

Persistent link: https://www.econbiz.de/10011539529

Legal consequences of earnings components management

Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013

This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....

Persistent link: https://www.econbiz.de/10011540776

The role of corporate governance in shaping accruals manipulation prior to acquisitions

Lehmann, Nico - In: Accounting and business research : a research quarterly … 46 (2016) 4, pp. 327-364

Persistent link: https://www.econbiz.de/10011564347

Real and accrual earnings management and IPO failure risk

Alhadab, Mohammad; Clacher, Iain; Keasey, Kevin - In: Accounting and business research : a research quarterly … 45 (2015) 1, pp. 55-92

Persistent link: https://www.econbiz.de/10010471622

Interfirm differences in earnings variability : an analysis of fundamentals, cash flows and accruals

Silhan, Peter A. - In: Accounting and finance : journal of the Accounting … 54 (2014) 4, pp. 1357-1379

Persistent link: https://www.econbiz.de/10010472934

The influence of the accruals generating process on earnings persistence

Govendir, Brett; Wells, Peter - In: Australian journal of management 39 (2014) 4, pp. 593-614

Persistent link: https://www.econbiz.de/10010475668

Earnings quality measures and excess returns

Perotti, Pietro; Wagenhofer, Alfred - In: Journal of business finance & accounting : JBFA 41 (2014) 5/6, pp. 545-571

Persistent link: https://www.econbiz.de/10010404078

The development of an indicator for measuring information quality of discretionary accruals

Chang, Shen-ho; Shaio Yan Huang; Wang, Teng-shih; … - In: Applied financial economics 24 (2014) 16/18, pp. 1177-1186

Persistent link: https://www.econbiz.de/10010418925

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