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Management of accrual components in response to corporate income tax rate changes : evidence from Korea
Choi, Won-Wook; Lee, Hyun-Ah - In: The journal of applied business research 29 (2013) 5, pp. 1421-1435
Persistent link: https://www.econbiz.de/10010198177
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Implications of the integral approach and earnings management for alternate annual reporting periods
Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N. - In: Review of accounting studies 18 (2013) 3, pp. 868-891
Persistent link: https://www.econbiz.de/10010200036
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The role of accruals quality in the access to bank debt
García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - In: Journal of banking & finance 38 (2014), pp. 186-193
Persistent link: https://www.econbiz.de/10010340781
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The effect of book-tax conformity on the use of accruals : evidence from Korea
Ryu, Haeyoung; Chae, Soo-joon - In: The journal of applied business research 30 (2014) 3, pp. 753-762
Persistent link: https://www.econbiz.de/10010370849
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Dissecting and connecting the growth and accounting distortion components of accruals
Li, Donglin - In: Review of quantitative finance and accounting 42 (2014) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10010345148
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Distinctive features of BBB- and BB-graded firms using earnings management and conservatism : evidence from the Korean market
Yoo, Youngtae; Lee, Jaehong; Chang, James Jinho - In: Review of Pacific Basin financial markets and policies 17 (2014) 1, pp. 1-31
Persistent link: https://www.econbiz.de/10010348811
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Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367
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CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok; Han, Sam; Jung, Sung Hwan; Kang, Tony - In: Journal of business finance & accounting : JBFA 42 (2015) 5/6, pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
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Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie; Kao, Jennifer L.; Tian, Yao - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
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Internal control weaknesses and evidence of real activities manipulation
Lenard, Mary Jane; Petruska, Karin A.; Alam, Pervaiz; … - In: Advances in accounting : a research annual 33 (2016), pp. 47-58
Persistent link: https://www.econbiz.de/10011531209