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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

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 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

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

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

Earnings management and corporate spinoffs

Lin, Ying Chou; Yung, Kenneth K. - In: Review of quantitative finance and accounting 43 (2014) 2, pp. 275-300

Persistent link: https://www.econbiz.de/10010490410

The role of accruals quality in the access to bank debt

García-Teruel, Pedro J.; Martínez-Solano, Pedro; … - 2012

Persistent link: https://www.econbiz.de/10010436349

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