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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

North Pole Car Wash : a teaching case demonstrating the advantages of accrual basis accounting

Clikeman, Paul M. - In: Journal of business case studies 14 (2018) 3, pp. 17-23

Persistent link: https://www.econbiz.de/10011924463

Do stock markets acceptably reflect earnings manipulation? : analysis of Indian manufacturing firms

Chopra, Monika; Miglani, Abhishek - In: Decision 45 (2018) 3, pp. 270-280

Persistent link: https://www.econbiz.de/10011951039

The effect of accruals quality on the association between voluntary disclosure and information asymmetry in Korea

Shin, Hoyoung; Oh, Hyun Min - In: The journal of applied business research 33 (2017) 1, pp. 223-236

Persistent link: https://www.econbiz.de/10011671393

Audit quality and accrual quality : do big 4 auditors indeed enhance accrual quality of "powerful" clients?

Park, Sorah - In: The journal of applied business research 33 (2017) 2, pp. 343-349

Persistent link: https://www.econbiz.de/10011673897

Idiosyncratic shocks to firm underlying economics and abnormal accruals

Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219

Persistent link: https://www.econbiz.de/10011674086

Detecting earning management and earning manipulation in BRIC countries : a panel data analysis for post global financial crisis period

Shahzad, Ahmed - In: Inventi impact: international trade (2016) 4, pp. 225-234

Persistent link: https://www.econbiz.de/10011684513

Auditor choice and accruals patterns of cross-listed firms

Wang, Bing; Xin, Qingquan - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 233-251

We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the clients of non-Big 4 auditors. Further, we find...

Persistent link: https://www.econbiz.de/10011823824

Financial crisis and accrual and real earnings management in Europe

Papadaki, Afroditi; Tzovas, Christos - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 8-19

Persistent link: https://www.econbiz.de/10011792301

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

Persistent link: https://www.econbiz.de/10011878109