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The effect of internal control on earnings quality in Iran

Salehi, Mahdi; Bahrami, Mostafa - In: International journal of law and management : IJLMA 59 (2017) 4, pp. 534-546

Persistent link: https://www.econbiz.de/10011776265

Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia

Lai, Karen M. Y.; Sasmita, Andriyawan; Gul, Ferdinand A.; … - In: Journal of business ethics : JOBE 150 (2018) 4, pp. 1187-1198

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Insider-trading, discretionary accruals and information asymmetry

Chowdhury, Abu; Mollah, Sabur; Al Farooque, Omar - In: The British accounting review : the journal of the … 50 (2018) 4, pp. 341-363

Persistent link: https://www.econbiz.de/10011881272

Analysts' experience and interpretation of discretionary accruals in predicting future earnings

Liu, Alfred Zhu; Schneible, Richard Arthur <Jr.> - In: Advances in accounting : a research annual 38 (2017), pp. 88-98

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Accruals quality, managers' incentives and stock market reaction : evidence from Europe

Cerqueira, Antonio; Pereira, Claudia - In: Applied economics 49 (2017) 16, pp. 1606-1626

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Audit quality and earnings management : evidence from Portugal

Lopes, Ana Paula - In: Athens journal of business & economics : AJBE 4 (2018) 2, pp. 179-192

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Accruals: an overview

Ohlson, James A. - In: China journal of accounting research : CJAR 7 (2014) 2, pp. 65-80

starting point of the analysis concerns the construct of an accrual. The case is made that it should rest solely on consecutive … equation: cash earnings + net accrual = comprehensive earnings. The paper then proceeds to discuss how the net accrual relates … turn integrates with the issue of a firm’s quality of earnings and the role of accounting conservatism. Among the remaining …

Persistent link: https://www.econbiz.de/10011843856

Defining, measuring, and modeling accruals : a guide for researchers

Larson, Chad R.; Sloan, Richard G.; Zha Giedt, Jenny - In: Review of accounting studies 23 (2018) 3, pp. 827-871

Persistent link: https://www.econbiz.de/10011900437

Inference-in-residuals as an estimation method for earnings management

Christodoulou, Demetris; Ma, Le; Vasnev, Andrey - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 154-180

Persistent link: https://www.econbiz.de/10011965517

Research design issues in studies using discretionary accruals

McNichols, Maureen; Stubben, Stephen R. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 227-246

Persistent link: https://www.econbiz.de/10011965523