Narrow search
Showing 1 - 10 of 397,321
Cover Image
Can we trust the accounting discretion of firms with political money contributions? : evidence from U.S. IPOs
Kallias, Antonios; Kallias, Konstantinos; Zhang, Song - In: Journal of accounting and public policy 41 (2022) 6, pp. 1-26
Persistent link: https://www.econbiz.de/10013471524
Cover Image
Does dividend policy drive earnings smoothing?
Liu, Nan; Espahbodi, Reza - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 501-528
Persistent link: https://www.econbiz.de/10010424909
Cover Image
How are discretionary accruals priced? : evidence from the Canadian stock market
Kolsi, Mohamed Chakib; Attayah, Osama F. - In: International journal of managerial and financial accounting 9 (2017) 3, pp. 283-302
Persistent link: https://www.econbiz.de/10011847020
Cover Image
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis
El-Feel, Hania Waleed Tawfik; Mohamed, Diana Mostafa; … - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 79-104
Persistent link: https://www.econbiz.de/10014506439
Cover Image
Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?
Omonuk, Joseph B.; Dodor, Jean Baptiste Koffi - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 101-115
Persistent link: https://www.econbiz.de/10011636117
Cover Image
New evidence on the substitution between accrual earnings management and real earnings management in United States firms
Miller, Stephanie Monteiro; Sheikh, Aamer - In: Accounting & taxation : AT 15 (2023) 2, pp. 1-14
Persistent link: https://www.econbiz.de/10014492449
Cover Image
Firm growth and the pricing of discretionary accruals
Robin, Ashok J.; Wu, Qiang - In: Review of quantitative finance and accounting 45 (2015) 3, pp. 561-590
Persistent link: https://www.econbiz.de/10011532003
Cover Image
(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment
Welker, Michael; Ye, Kangtao; Zhang, Ning - In: Journal of accounting, auditing & finance 32 (2017) 4, pp. 510-535
Persistent link: https://www.econbiz.de/10011760259
Cover Image
The relationship between dividend policy and earnings quality : the role of accounting information in Indonesia's capital market
Siladjaja, Muljanto; Anwar, Yuli; Djan, Ismulyana - In: Economies : open access journal 10 (2022) 6, pp. 1-23
This study provides empirical proof that the positive impact of high accrual quality is the ability to accurately … and routinely implementing a high-yield dividend policy. This study uses dividend policy as a moderated multiple … with no assumed growth in the future, this empirical study shows that dividend policy is critical when minimizing …
Persistent link: https://www.econbiz.de/10013256085
Cover Image
Opportunistic earnings management or performance-related effects? : evidence from dividend-paying firms
Espahbodi, Reza; Liu, Nan; Weigand, Robert A. - In: Global finance journal 54 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10013470090