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Advances in accounting : a research annual
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ECONIS (ZBW)
70
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1
Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings
Ater, Brandon D.
;
Kilic, Emre
;
Sobngwi, Christian K.
- In:
Advances in accounting : a research annual
66
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10015062014
Saved in:
2
Tone of narrative disclosures and earnings management : UK evidence
Elshandidy, Tamer
;
Kamel, Hany
- In:
Advances in accounting : a research annual
64
(
2024
),
pp. 1-21
Persistent link: https://www.econbiz.de/10015060910
Saved in:
3
The effect of audit committee financial expertise on earnings management tactics in the post-SOX era
Xia, Hui
;
Lin, Shu
;
Li, Shuo
;
Bardhan, Indranil R.
- In:
Advances in accounting : a research annual
64
(
2024
),
pp. 1-23
Persistent link: https://www.econbiz.de/10015060924
Saved in:
4
Accruals and firm life cycle : improving regulatory earnings management detection
Almand, Andrew
;
Cantrell, Brett
;
Dickinson, Victoria
- In:
Advances in accounting : a research annual
60
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014285153
Saved in:
5
The relationship between R&D intensity, conservatism, and management earnings forecast issuance
Kannan, Yezen
;
Khallaf, Ashraf
;
Gleason, Kimberly
; …
- In:
Advances in accounting : a research annual
62
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014382194
Saved in:
6
Corporate life cycle, family firms, and earnings management : evidence from Taiwan
Xie, Xinmei
;
Chang, Yu-Shan
;
Shiue, Min-Jeng
- In:
Advances in accounting : a research annual
56
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013365503
Saved in:
7
Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? : evidence from Canada
Wakil, Gulraze
;
Petruska, Karin A.
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013365554
Saved in:
8
Auditor rotation, key audit matter disclosures, and financial reporting quality
Lin, Hsiao-Lun
;
Yen, Ai-Ru
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013365572
Saved in:
9
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
10
Value relevance of loan loss provision components and the choice of model specification
Pandey, Ashish
;
Guhathakurta, Kousik
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014229627
Saved in:
11
Ownership type and earnings management in U.S. hospitals
Cannon, James N.
;
Lamboy-Ruiz, Melvin A.
;
Watanabe, Olena V.
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014229635
Saved in:
12
Do auditors react to real earnings management?
Paredes, Angel Arturo Pacheco
;
Wheatley, Clark M.
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013443970
Saved in:
13
Real earnings management and the properties of analysts' forecasts
Eiler, Lisa A.
;
Filzen, Joshua J.
;
Jackson, Mark
; …
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013443974
Saved in:
14
The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
Saved in:
15
Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio
;
Johnson, E. Scott
- In:
Advances in accounting : a research annual
53
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
Saved in:
16
Income smoothing and audit fees
Chang, Hsihui
;
Ho, L. C. Jennifer
;
Liu, Zenghui
;
Ouyang, Bo
- In:
Advances in accounting : a research annual
54
(
2021
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013477326
Saved in:
17
Short selling threat and real activity manipulation : evidence from a natural experiment
Chen, Huimin
;
Wu, Qiang
- In:
Advances in accounting : a research annual
52
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014519374
Saved in:
18
Hierarchy of earnings thresholds based on discretionary accruals
Barua, Abhijit
;
Kim, Jung Hoon
;
Yi, Sheng
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 29-48
Persistent link: https://www.econbiz.de/10012064248
Saved in:
19
Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.
;
Brooks, Marcus R.
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
Saved in:
20
The association between fair value measurements and banks' discretionary accounting choices
Xu, Xiaolu
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 108-120
Persistent link: https://www.econbiz.de/10012064337
Saved in:
21
Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era
Chen, Anthony
;
Duong, Hong
;
Ngo, Anh
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 132-147
Persistent link: https://www.econbiz.de/10012064352
Saved in:
22
Evaluating the effect of industry specialist duration on earnings management
Lopez, Dennis M.
;
Vega, Jose
- In:
Advances in accounting : a research annual
45
(
2019
)
100412
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012064595
Saved in:
23
Accounting comparability, financial reporting quality, and the pricing of accruals
Chen, Anthony
;
Gong, James Jianxin
- In:
Advances in accounting : a research annual
45
(
2019
)
100415
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012064600
Saved in:
24
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon
;
Lin, Steve
- In:
Advances in accounting : a research annual
47
(
2019
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Saved in:
25
The role of organizational forms in nonprofit firms' real earnings management : evidence from nonprofit hospitals in Taiwan
Wen, Yi-Chieh
;
Huang, Pinghsun
;
Shen, Hsiu-Chu
;
Zhang, Yan
- In:
Advances in accounting : a research annual
46
(
2019
),
pp. 1-11
Persistent link: https://www.econbiz.de/10012156494
Saved in:
26
Accounting conservatism : a life cycle perspective
Hansen, James C.
;
Hong, Keejae
;
Park, Sang Hyun
- In:
Advances in accounting : a research annual
40
(
2018
),
pp. 76-88
Persistent link: https://www.econbiz.de/10011865535
Saved in:
27
Book-tax differences and costs of private debt
Moore, Jared A.
;
Li, Xu
- In:
Advances in accounting : a research annual
42
(
2018
),
pp. 70-82
Persistent link: https://www.econbiz.de/10011933402
Saved in:
28
Earnings management strategies to maintain a string of meeting or beating analyst expectations
Zhang, Yiyang
;
Perols, Johan
;
Robinson, Dahlia
;
Smith, …
- In:
Advances in accounting : a research annual
43
(
2018
),
pp. 46-55
Persistent link: https://www.econbiz.de/10011976276
Saved in:
29
Does benchmark-beating detect earnings management? : evidence from accounting irregularities
Harris, David Garland
;
Shi, Linna
;
Xie, Hong
- In:
Advances in accounting : a research annual
41
(
2018
),
pp. 25-45
Persistent link: https://www.econbiz.de/10011872617
Saved in:
30
How informative is qualitative management earnings guidance?
Hart, Matthew
- In:
Advances in accounting : a research annual
41
(
2018
),
pp. 59-73
Persistent link: https://www.econbiz.de/10011872624
Saved in:
31
Culture's consequence : the relationship between income-increasing earnings management and IAS/IFRS adoption across cultures
Ugrin, Joseph C.
;
Mason, Terry W.
;
Emley, Anna
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 140-151
Persistent link: https://www.econbiz.de/10011846679
Saved in:
32
Differences in responses to accounting-based and market-based benchmarks : evidence from Nasdaq
Frost, Carol Ann
;
Guragai, Binod
;
Rapley, Eric T.
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 46-62
Persistent link: https://www.econbiz.de/10011811258
Saved in:
33
Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu
;
Schneible, Richard Arthur <Jr.>
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
Saved in:
34
Quality concerns over managers' quarterly earnings guidance
Lin, K. C.
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 113-125
Persistent link: https://www.econbiz.de/10011811277
Saved in:
35
Managerial ability and real earnings management
Huang, Xuerong Sharon
;
Sun, Li
- In:
Advances in accounting : a research annual
39
(
2017
),
pp. 91-104
Persistent link: https://www.econbiz.de/10011811298
Saved in:
36
Target ownership plans and earnings management
Brown, Kareen
;
Chen, Changling
;
Kennedy, Duane
- In:
Advances in accounting : a research annual
36
(
2017
),
pp. 87-101
Persistent link: https://www.econbiz.de/10011713509
Saved in:
37
Internal control weaknesses and evidence of real activities manipulation
Lenard, Mary Jane
;
Petruska, Karin A.
;
Alam, Pervaiz
; …
- In:
Advances in accounting : a research annual
33
(
2016
),
pp. 47-58
Persistent link: https://www.econbiz.de/10011531209
Saved in:
38
Earnings management surrounding M&A : role of economic development and investor protection
Karim, Mohammad A.
;
Sarkar, Sayan
;
Zhang, Shaorong
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 207-215
Persistent link: https://www.econbiz.de/10011720132
Saved in:
39
R&D capitalization and audit fees : evidence from China
Cheng, Jia-Chi
;
Lu, Chia-Chi
;
Kuo, Nan-Ting
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 39-48
Persistent link: https://www.econbiz.de/10011713495
Saved in:
40
Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing
;
Wang, Sophia I-Ling
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
Saved in:
41
Complementary relationship between female directors and financial literacy in deterring earnings management : the case of high-technology firms
Chen, Ester
;
Gavious, Ilanit
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 114-124
Persistent link: https://www.econbiz.de/10011713501
Saved in:
42
Insight into the variables used to manage the goodwill impairment test under IAS 36
Avallone, Francesco
;
Quagli, Alberto
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 107-114
Persistent link: https://www.econbiz.de/10011381065
Saved in:
43
Accounting restatements and audit quality in China
Jiang, Haiyan
;
Habib, Ahsan
;
Zhou, Donghua
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 125-135
Persistent link: https://www.econbiz.de/10011344280
Saved in:
44
The economic implications of the earnings impact from lease capitalization
Hsieh, Su-jane
;
Su, Yuli
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 42-54
Persistent link: https://www.econbiz.de/10011344315
Saved in:
45
The effect of the fair value option on bank earnings and regulatory capital management : evidence from realized securities gains and losses
Greiner, Adam J.
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 33-41
Persistent link: https://www.econbiz.de/10011344321
Saved in:
46
Does auditor size matter? : evidence from small audit firms
Comprix, Joseph
;
Huang, Huichi
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 11-20
Persistent link: https://www.econbiz.de/10011344328
Saved in:
47
Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?
Casey, Ryan J.
;
Kaplan, Steven E.
;
Pinello, Arianna S.
- In:
Advances in accounting : a research annual
31
(
2015
)
1
,
pp. 1-10
Persistent link: https://www.econbiz.de/10011344330
Saved in:
48
The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms
Aubert, François
;
Grudnitski, Gary
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 154-167
Persistent link: https://www.econbiz.de/10010378717
Saved in:
49
New debt issues and earnings management
Crabtree, Aaron
;
Maher, John J.
;
Wan, Huishan
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 116-127
Persistent link: https://www.econbiz.de/10010378721
Saved in:
50
Income smoothing from a Census X-12 perspective
Silhan, Peter A.
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 106-115
Persistent link: https://www.econbiz.de/10010378723
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