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The market mispricing of special items and accruals: one anomaly or two?
Atwood, T. J.; Xie, Hong - In: Review of accounting & finance 9 (2010) 2, pp. 156-179
Persistent link: https://www.econbiz.de/10003991037
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The effect of audit specialists on the informativeness of discretionary accruals
Mascarenhas, Duncan; Cahan, Steven F.; Naiker, Vic - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 53-84
Persistent link: https://www.econbiz.de/10003961400
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XBRL and accruals : empirical evidence from China
Peng, Emma Yan; Shon, John; Tan, Christine - In: Accounting perspectives : a journal of The Canadian … 10 (2011) 2, pp. 109-138
Persistent link: https://www.econbiz.de/10009305498
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The value relevance of cash flows, current accruals, and non-current accruals in the UK
Akbar, Saeed; Ali Shah, Syed Zulfiqar; Stark, Andrew W. - In: International review of financial analysis 20 (2011) 5, pp. 311-319
Persistent link: https://www.econbiz.de/10009492101
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Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal; Tang, Qingliang; Lin, Zhiwei - In: Journal of international accounting auditing & taxation 25 (2015), pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
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Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence
Achek, Imen; Gallali, Mohamed Imen - In: African journal of business and economic research : AJBER 10 (2015) 1, pp. 137-159
Persistent link: https://www.econbiz.de/10011418520
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Empirical evidence on cross-country differences in explaining accruals anomaly
Mureşan, Diana; Pop Silaghi, Monica Ioana - In: Revista română de economie 39 (2014) 2, pp. 121-132
Persistent link: https://www.econbiz.de/10011289523
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The accrual anomaly in the UK stock market : implications of growth and accounting distortions
Doukakis, Leonidas C.; Papanastasopoulos, Georgios A. - In: Journal of international financial markets, … 32 (2014), pp. 256-277
Persistent link: https://www.econbiz.de/10011299792
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The quality of earnings in Shariah-compliant companies : evidence from Malaysia
Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Sarman, … - In: Journal of Islamic accounting and business research : JIABR 6 (2015) 1, pp. 19-41
Persistent link: https://www.econbiz.de/10011305662
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Are earnings announced early of higher quality?
Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 187-212
Persistent link: https://www.econbiz.de/10011306043