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Journal of international accounting auditing & taxation
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92
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ECONIS (ZBW)
187
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1
Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar
;
Peecher, Mark
;
Sutherland, Andrew
; …
- In:
Journal of accounting research
62
(
2024
)
1
,
pp. 275-333
Persistent link: https://www.econbiz.de/10014483575
Saved in:
2
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
3
Earnings management to avoid losses : evidence in non-listed Colombian companies
Tobar Arias, José E.
;
Mora Valencia, Andrés
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014458953
Saved in:
4
Lost in standardization : effects of financial statement database discrepancies on inference
Du, Kai
;
Huddart, Steven J.
;
Jiang, Xin Daniel
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014433526
Saved in:
5
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
6
Boundaries of the firm and real earnings management
Marisetty, Vijaya Bhaskar
;
Moturi, Sairam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014434927
Saved in:
7
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
8
Codetermination and aggressive reporting : audit committee employee representation, tax aggressiveness, and earnings management
Chyz, James A.
;
Eulerich, Marc
;
Fligge, Benjamin
; …
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014326402
Saved in:
9
Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014326404
Saved in:
10
Exploring the role of excess control rights on real earnings management in family-controlled firms
Chen, Ching-Lung
;
Weng, Pei-Yu
;
Fan, Hung-Shu
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014301960
Saved in:
11
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
12
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
13
Standard error biases when using generated regressors in accounting research
Chen, Wei
;
Hribar, Paul
;
Melessa, Sam
- In:
Journal of accounting research
61
(
2023
)
2
,
pp. 531-569
Persistent link: https://www.econbiz.de/10014308353
Saved in:
14
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
15
When does audit committee busyness influence earnings management in the UK? : evidence on the role of the financial crisis and company size
Ghafran, Chaudhry
;
O'Sullivan, Noe͏̈l
;
Yasmin, Sofia
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013366818
Saved in:
16
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
17
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
18
The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
Pais, Cláudio
;
Dias, Cláudia Afecto
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013210019
Saved in:
19
When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry
;
Sloan, Richard G.
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
Saved in:
20
The real earnings management gap between private and public firms : evidence from Europe
Yang, Jingwen
;
Hemmings, Danial
;
Jaafar, Aziz
;
Jackson, …
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013535854
Saved in:
21
An international study on the impact of corruption on analysts' forecasts
Mamatzakis, Emmanuel C.
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013383691
Saved in:
22
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
23
Intangible investments, scaling, and the trend in the accrual-cash flow association
Green, Jeremiah
;
Louis, Henock
;
Sani, Jalal
- In:
Journal of accounting research
60
(
2022
)
4
,
pp. 1551-1582
Persistent link: https://www.econbiz.de/10013392405
Saved in:
24
Pre-IPO earnings management : evidence from India
Nikbakht, Ehsan
;
Sarkar, Sayan
;
Smith, Garrett C.
; …
- In:
Journal of international accounting auditing & taxation
44
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012820279
Saved in:
25
The economics of misreporting and the role of public scrutiny
Samuels, Delphine
;
Taylor, Daniel J.
;
Verrecchia, Robert E.
- In:
Journal of accounting & economics
71
(
2021
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10012502081
Saved in:
26
Income smoothing in European banks : the contrasting effects of monitoring mechanisms
Di Fabio, Costanza
;
Ramassa, Paola
;
Quagli, Alberto
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012592092
Saved in:
27
Managerial tools used to meet or beat analyst forecasts : evidence from the UK
Al Mabsali, Yousuf Khamis
;
Hayward, Rob
;
Eliwa, Yasser
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012592095
Saved in:
28
Aggregate accruals and market returns : the role of aggregate M&A activity
Heater, John C.
;
Nallareddy, Suresh
;
Venkatachalam, Mohan
- In:
Journal of accounting & economics
72
(
2021
)
2/3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271858
Saved in:
29
Learning about risk-factor exposures from earnings : implications for asset pricing and manipulation
Beyer, Anne
;
Smith, Kevin
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013203478
Saved in:
30
What's my target? : individual analyst forecasts and last-chance earnings management
Beardsley, Erik L.
;
Robinson, John R. C.
;
Wong, Paul A.
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-16
Persistent link: https://www.econbiz.de/10013203527
Saved in:
31
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
32
Value relevance of aggregated and disaggregated earnings in India : significance of intangible intensity
Kumari, Pooja
;
Mishra, Chandra Sekhar
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012299733
Saved in:
33
Why do accruals predict earnings?
Lewellen, Jonathan
;
Resutek, Robert J.
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 336-356
Persistent link: https://www.econbiz.de/10012064464
Saved in:
34
Relative performance evaluation and the timing of earnings release
Gong, Guojin
;
Li, Laura Yue
;
Yin, Huifang
- In:
Journal of accounting & economics
67
(
2019
)
2/3
,
pp. 358-386
Persistent link: https://www.econbiz.de/10012064474
Saved in:
35
Moving beyond histogram bin frequencies as prima facie evidence of earnings management (or a discussion of "understanding the "numbers game"")
Gerakos, Joseph
- In:
Journal of accounting & economics
68
(
2019
)
2/3
,
pp. 1-5
Persistent link: https://www.econbiz.de/10012152674
Saved in:
36
Understanding the "numbers game"
Bird, Andrew
;
Karolyi, Stephen A.
;
Ruchti, Thomas G.
- In:
Journal of accounting & economics
68
(
2019
)
2/3
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012152676
Saved in:
37
The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo
;
Lee, Hakyin
;
Marquardt, Carol
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
Saved in:
38
Complexity of financial reporting standards and accounting expertise
Chychyla, Roman
;
Leone, Andrew J.
;
Minutti-Meza, Miguel
- In:
Journal of accounting & economics
67
(
2019
)
1
,
pp. 226-253
Persistent link: https://www.econbiz.de/10012007644
Saved in:
39
Cost behavior around corporate tax rate cuts
Haga, Jesper
;
Höglund, Henrik
;
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 1-11
Persistent link: https://www.econbiz.de/10012007662
Saved in:
40
The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection
Hu, Jinshuai
;
Kim, Jeong-bon
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 91-107
Persistent link: https://www.econbiz.de/10012007672
Saved in:
41
Benford's Law and the effects of the Korean financial reforms on cosmetic earnings management
Lacina, Michael
;
Lee, Buryung Brian
;
Kim, Dong Wuk
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011858746
Saved in:
42
Accounting reforms and conservatism in earnings : empirical evidence from listed Chinese companies
Li, Sihai
;
Wu, Huiying
;
Zhang, Jian
;
Chand, Parmod
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 32-44
Persistent link: https://www.econbiz.de/10011858768
Saved in:
43
Audit quality, debt financing, and earnings management : evidence from Jordan
Ebraheem Saleem Salem Alzoubi
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 69-84
Persistent link: https://www.econbiz.de/10011858777
Saved in:
44
Earnings management in islamic and conventional banks : does ownership structure matter? : evidence from the MENA region
Lassoued, Naima
;
Attia, Mouna Ben Rejeb
;
Sassi, Houda
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 85-105
Persistent link: https://www.econbiz.de/10011858784
Saved in:
45
Earnings management, audit adjustments, and the financing of corporate acquisitions : evidence from China
Lennox, Clive
;
Wang, Zi-Tian
;
Wu, Xi
- In:
Journal of accounting & economics
65
(
2018
)
1
,
pp. 21-40
Persistent link: https://www.econbiz.de/10011843834
Saved in:
46
Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan
;
Ranasinghe, Dinithi
;
Muhammadi, Abdul Haris
; …
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 37-51
Persistent link: https://www.econbiz.de/10011901843
Saved in:
47
The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
Saved in:
48
A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
Saved in:
49
The interplay between related party transactions and earnings management : the role of audit quality
El-Helaly, Moataz
;
Georgiou, Ifigenia
;
Lowe, Alan D.
- In:
Journal of international accounting auditing & taxation
32
(
2018
),
pp. 47-60
Persistent link: https://www.econbiz.de/10011936510
Saved in:
50
GDP management to meet or beat growth targets
Lyu, Changjiang
;
Wang, Kemin
;
Zhang, X. Frank
;
Zhang, Xin
- In:
Journal of accounting & economics
66
(
2018
)
1
,
pp. 318-338
Persistent link: https://www.econbiz.de/10011904795
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