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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
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Firm growth and the pricing of discretionary accruals
Robin, Ashok J.; Wu, Qiang - In: Review of quantitative finance and accounting 45 (2015) 3, pp. 561-590
Persistent link: https://www.econbiz.de/10011532003
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Accruals, growth, accounting distortions and stock returns : the case of FRS3 in the UK
Papanastasopoulos, Georgios A. - In: The North American journal of economics and finance : a … 33 (2015), pp. 39-54
Persistent link: https://www.econbiz.de/10011534341
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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
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The effect of CEO inside debt holdings on financial reporting quality
He, Guanming - In: Review of accounting studies 20 (2015) 1, pp. 501-536
Persistent link: https://www.econbiz.de/10010503363
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The association between book-tax conformity and earnings management
Blaylock, Bradley; Gaertner, Fabio; Shevlin, Terry - In: Review of accounting studies 20 (2015) 1, pp. 141-172
Persistent link: https://www.econbiz.de/10010503377
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Supplier financing and earnings quality
García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - In: Journal of business finance & accounting : JBFA 41 (2014) 9/10, pp. 1193-1211
Persistent link: https://www.econbiz.de/10010503639
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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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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