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Impact of audit quality on earnings management : an empirical analysis in the Indian context

Khushboo; Singh, Karamjeet - In: Indian journal of corporate governance 14 (2021) 2, pp. 154-179

Persistent link: https://www.econbiz.de/10012794003

The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia

Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16

This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...

Persistent link: https://www.econbiz.de/10012665521

The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies

Khaled, Bubaker; Aribi, Zakaria Ali - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 127-147

Persistent link: https://www.econbiz.de/10012668219

Has Australian financial reporting become more conservative over time?

Lai, Cheng; Lu, Meiting; Shan, Yaowen - In: Accounting and finance : journal of the Accounting … 53 (2013) 3, pp. 731-761

Persistent link: https://www.econbiz.de/10010128905

Getting added value out of accruals reforms

Moretti, Delphine; Youngberry, Tim - In: OECD journal on budgeting 18 (2018) 1, pp. 114-166

After three decades of public financial management reforms, around three quarters of OECD countries are using accrual … accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions … are increasingly being raised on the cost and usefulness of accrual reforms, whose impacts on public management and …

Persistent link: https://www.econbiz.de/10012418945

Enterprise risk management and accruals estimation error

Johnston, Joseph; Soileau, Jared - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-15

Persistent link: https://www.econbiz.de/10012421439

The effect of timely loss recognition and accrual quality on corporate bond spread : the influence of legal and financial institutions

Aly Zaher, Noha; Mohamed, Ehab K. A.; Basuony, Mohamed A. K. - In: Journal of international financial markets, … 64 (2020), pp. 1-19

Persistent link: https://www.econbiz.de/10012495688

Customer-supplier relationships and abnormal accruals

Bao, May Xiaoyan; Billett, Matthew T.; Liu, Yixin - In: Review of Pacific Basin financial markets and policies 23 (2020) 4, pp. 2050027-1-2050027-37

Persistent link: https://www.econbiz.de/10012496931

The effect of overvaluation on investment and accruals : the role of information

Hu, Shing-yang; Lin, Yueh-hsiang; Lai, Christine W. - In: Journal of empirical finance 38 (2016), pp. 181-201

Persistent link: https://www.econbiz.de/10011663265

Quality of financial reporting : influence of corporate governance regulations

Vishnani, Sushma - In: International journal of Indian culture and business … 14 (2017) 3, pp. 294-305

Persistent link: https://www.econbiz.de/10011715052