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Auditor characteristics and the pricing of discretionary accruals
Aguir, Wael; Asthana, Sharad; Liu, Linxiao - In: International journal of economics and accounting : IJEA 4 (2013) 4, pp. 350-364
Persistent link: https://www.econbiz.de/10010394147
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The effect of book-tax conformity on the use of accruals : evidence from Korea
Ryu, Haeyoung; Chae, Soo-joon - In: The journal of applied business research 30 (2014) 3, pp. 753-762
Persistent link: https://www.econbiz.de/10010370849
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Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian review of accounting 22 (2014) 1, pp. 20-34
Persistent link: https://www.econbiz.de/10010377050
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Analyst cash flow forecasts and pricing of accruals
Shi, Linna; Zhang, Huai; Guo, Jun - In: Advances in accounting : a research annual 30 (2014) 1, pp. 95-105
Persistent link: https://www.econbiz.de/10010378724
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Short-term earnings guidance and accrual-based earnings management
Call, Andrew C.; Chen, Shuping; Miao, Bin; Tong, Yen H. - In: Review of accounting studies 19 (2014) 2, pp. 955-987
Persistent link: https://www.econbiz.de/10010379968
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Insider trading, accrual abuse, and corporate governance in emerging markets : evidence from Taiwan
Tang, Hui-wen; Chen, Anlin; Chang, Chong-chuo - In: Pacific-Basin finance journal 24 (2013), pp. 132-155
Persistent link: https://www.econbiz.de/10010346787
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Distinctive features of BBB- and BB-graded firms using earnings management and conservatism : evidence from the Korean market
Yoo, Youngtae; Lee, Jaehong; Chang, James Jinho - In: Review of Pacific Basin financial markets and policies 17 (2014) 1, pp. 1-31
Persistent link: https://www.econbiz.de/10010348811
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CEO compensation and accruals management
Hao, Qian; Hu, Nan; Liu, Ling; Yao, Lee Jian - In: International journal of internet and enterprise … 8 (2012/14) 3, pp. 241-262
Persistent link: https://www.econbiz.de/10010411259
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The development of an indicator for measuring information quality of discretionary accruals
Chang, Shen-ho; Huang, Shaio Yan; Wang, Teng-shih; … - In: Applied financial economics 24 (2014) 16/18, pp. 1177-1186
Persistent link: https://www.econbiz.de/10010418925
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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