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Environmental uncertainty and managers' use of discretionary accruals

Ghosh, Dipankar; Olsen, Lori - In: Accounting, organizations and society : an … 34 (2009) 2, pp. 188-205

Persistent link: https://www.econbiz.de/10003820274

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …

Persistent link: https://www.econbiz.de/10003850495

Auditor tenure and the ability to meet or beat earnings forecasts

Davis, Larry R.; Soo, Billy S.; Trompeter, Gregory M. - In: Contemporary accounting research : a journal of the … 26 (2009) 2, pp. 517-548

Persistent link: https://www.econbiz.de/10003886105

Accounting discretion : use or abuse? ; an analysis of restructuring charges surrounding regulator action

Bens, Daniel A.; Johnston, Rick - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 673-699

Persistent link: https://www.econbiz.de/10003889688

An accrual world? : questioning the universal validity of accrual accounting

Ellwood, Sheila; Wynne, Andy - In: International trends and experiences in government …, (pp. 158-172). 2005

Persistent link: https://www.econbiz.de/10003432909

The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management

Ibrahim, Salma S. - In: Journal of business finance & accounting : JBFA 36 (2009) 9/10, pp. 1087-1116

Persistent link: https://www.econbiz.de/10003909839

Accruals' persistence, accruals mispricing and operating cycle : evidence from the US

Hao, Qian - In: International journal of accounting and information … 17 (2009) 2, pp. 198-207

Persistent link: https://www.econbiz.de/10003930334

Debt, diversification and earnings management

Rodríguez-Pérez, Gonzalo; Hemmen, Stefan van - In: Journal of accounting and public policy 29 (2010) 2, pp. 138-159

Persistent link: https://www.econbiz.de/10003974304

The allowance for uncollectible accounts, conservatism, and earnings management

Jackson, Scott B.; Liu, Xiaotao Kelvin - In: Journal of accounting research 48 (2010) 3, pp. 565-601

Persistent link: https://www.econbiz.de/10003977006

Auditor conservatism and abnormal accruals

Takada, Tomomi; Muramiya, Katsuhiko - 2010

Persistent link: https://www.econbiz.de/10003950487