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The value of discretionary accruals computed using both national and international standards

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169

from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the … comparison between the mean, the median and the variance of discretionary accruals computed under the two accounting regimes has … factors could be observed on the value of discretionary accrual. …

Persistent link: https://www.econbiz.de/10011311136

Earnings quality, internal control weaknesses and industry-specialist audits

Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10011333141

Female auditors and accruals quality

Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228

Persistent link: https://www.econbiz.de/10009766924

Does incorporating non-linearity into discretionary accrual models improve their performance?

Wan, Huishan - In: Advances in accounting : a research annual 29 (2013) 1, pp. 85-96

Persistent link: https://www.econbiz.de/10009768978

Real and accrual earnings management around IPOs : US evidence

Bao, Ben-Hsien; Chung, Richard; Niu, Yanjun; Wei, Steven - In: Corporate ownership & control : international … 10 (2012/13) 3, pp. 76-94

Persistent link: https://www.econbiz.de/10009772416

Managers : their effects on accruals and firm policies

DeJong, Douglas V.; Ling, Zhejia - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 82-114

Persistent link: https://www.econbiz.de/10009729508

Managerial ability and earnings quality

Demerjian, Peter R.; Lev, Baruch; Lewis, Melissa F.; … - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 463-498

Persistent link: https://www.econbiz.de/10009732835

The role of industry classification in estimating discretionary accruals

Hrazdil, Karel; Scott, Thomas - In: Review of quantitative finance and accounting 40 (2013) 1, pp. 15-39

Persistent link: https://www.econbiz.de/10009699505

Earnings management and accrual anomaly across market states and business cycles

Ze-To, Samuel Yau Man - In: Advances in accounting : a research annual 28 (2012) 2, pp. 344-352

Persistent link: https://www.econbiz.de/10009715406

Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment

Linck, James S.; Netter, Jeffry M.; Shu, Tao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2117-2143

Persistent link: https://www.econbiz.de/10010231043