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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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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 changing landscape of accrual accounting
Bushman, Robert M.; Lerman, Alina; Zhang, X. Frank - In: Journal of accounting research 54 (2016) 1, pp. 41-77
Persistent link: https://www.econbiz.de/10011450974
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The role of earnings management in the relationship between accruals and market value
Aryannejad, Nasim; Ghaemi, Mohammadhossein; Maham, Keyhan - In: Investment management and financial innovations 15 (2018) 1, pp. 236-244
Persistent link: https://www.econbiz.de/10012002803
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Directors network centrality and earnings quality
Godigbe, Bright Gershion; Chui, Chin Man; Liu, Chih-Liang - In: Applied economics 50 (2018) 50, pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
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Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit; Kim, Jung Hoon; Yi, Sheng - In: Advances in accounting : a research annual 44 (2019), pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
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Why do accruals predict earnings?
Lewellen, Jonathan; Resutek, Robert J. - In: Journal of accounting & economics 67 (2019) 2/3, pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
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Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony; Gong, James Jianxin - In: Advances in accounting : a research annual 45 (2019) 100415, pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
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A new measure of managers' intentional income smoothing
Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017
find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with … intentional income smoothing than with the integral approach to accounting. Our evidence is consistent with income smoothing being …
Persistent link: https://www.econbiz.de/10011756894
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Accruals, managerial operating decisions, and firm growth : implications for tests of earnings management
Liu, Michelle - In: Journal of management accounting research : JMAR 31 (2019) 1, pp. 153-193
Persistent link: https://www.econbiz.de/10012106873