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Harley Davidson Inc. : a case in international accrual accounting analysis on the risk, profitability and/or cash flow from estimation and management discretion
Chan, Kwok Mow - In: International journal of managerial and financial accounting 2 (2010/11) 4, pp. 401-430
Persistent link: https://www.econbiz.de/10009009353
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Rate regulation of US electric utilities : does it deter earnings management?
Hughes, K. E.; Johnston, Joseph A.; Omonuk, Joseph B.; … - In: Advances in accounting : a research annual 28 (2012) 1, pp. 49-63
Persistent link: https://www.econbiz.de/10009570871
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Managing specific accruals vs structuring transactions : evidence from banking industry
Cheng, Xiaoyan - In: Advances in accounting : a research annual 28 (2012) 1, pp. 22-37
Persistent link: https://www.econbiz.de/10009570899
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Earnings management and initial public offerings : a new perspective from Egypt
Kamel, Hany - In: Journal of accounting in emerging economies : JAEE 2 (2012) 2, pp. 96-118
Persistent link: https://www.econbiz.de/10009574396
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Earnings components and the asymmetric timeliness of earnings : the case of FRS 3 in the UK
Chan, Ann L.-C.; Lin, Stephen W.-J.; Strong, Norman - In: Accounting and business research : a research quarterly … 41 (2011) 4, pp. 393-410
Persistent link: https://www.econbiz.de/10009356113
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A synthesis of accrual quality and abnormal accrual models : an empirical implementation
Pae, Jinhan - In: Asia-Pacific journal of accounting & economics : APJAE 18 (2011) 1, pp. 27-44
Persistent link: https://www.econbiz.de/10009508182
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Accrual accounting, informational sufficiency, and equity valuation
Nezlobin, Alexander - In: Journal of accounting research 50 (2012) 1, pp. 233-273
Persistent link: https://www.econbiz.de/10009508533
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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