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The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management
Ibrahim, Salma S. - In: Journal of business finance & accounting : JBFA 36 (2009) 9/10, pp. 1087-1116
Persistent link: https://www.econbiz.de/10003909839
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An empirical study on the reliability and informativeness of accounting numbers : after enforcing the internal accounting control system in Korea
Kang, Sun-a; Chun, Sun-bin - In: International journal of accounting and finance 2 (2010/11) 3/4, pp. 298-330
Persistent link: https://www.econbiz.de/10008667552
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Accruals' persistence, accruals mispricing and operating cycle : evidence from the US
Hao, Qian - In: International journal of accounting and information … 17 (2009) 2, pp. 198-207
Persistent link: https://www.econbiz.de/10003930334
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Auditor conservatism and abnormal accruals
Takada, Tomomi; Muramiya, Katsuhiko - 2010
Persistent link: https://www.econbiz.de/10003950487
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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 alternative goals on earnings management studies : an earnings benchmark examination
Hansen, James C. - In: Journal of accounting and public policy 29 (2010) 5, pp. 459-480
Persistent link: https://www.econbiz.de/10008737157
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Goodwill impairment testing und Earnings-Management : eine empirische Untersuchung Schweizer IFRS-Anwender im Übergangsjahr 2005
Kuster, Oliver - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003508525
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The association between classificatory and inter-temporal smoothing : evidence from the UK's FRS 3
Athanasakou, Vasiliki; Strong, Norman; Walker, Martin - In: The international journal of accounting : TIJA 45 (2010) 2, pp. 224-257
Persistent link: https://www.econbiz.de/10003985651
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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