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Journal of business finance & accounting : JBFA
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102
The accounting review : a publication of the American Accounting Association
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Journal of accounting & economics
89
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ECONIS (ZBW)
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1
Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
1/2
,
pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
Saved in:
2
Audit committee oversight and bank financial reporting quality
Chronopoulos, Dimitris K.
;
Rempoutsika, Lemonia M.
; …
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
1/2
,
pp. 657-687
Persistent link: https://www.econbiz.de/10014481235
Saved in:
3
The consequences of earnings management for the acquisition premium in friendly takeovers
Missonier-Piera, Franck
;
Spadetti, Cédric
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
1/2
,
pp. 308-334
Persistent link: https://www.econbiz.de/10014304053
Saved in:
4
Analyst independence and earnings management
Huang, Zhongwei
;
Jeanjean, Thomas
;
Lui, Daphne
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 598-621
Persistent link: https://www.econbiz.de/10014304086
Saved in:
5
Quarterly earnings guidance and real earnings management
García Osma, Beatriz
;
Guillamón Saorín, Encarna
; …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 1029-1059
Persistent link: https://www.econbiz.de/10014304135
Saved in:
6
Managerial myopia and the unintended real consequences of conditional conservatism
Chung, Byung Hun
;
Collins, Daniel W.
;
Song, Jane Z.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 1060-1097
Persistent link: https://www.econbiz.de/10014304138
Saved in:
7
Political corruption and accounting choices
Zhang, Huai
;
Zhang, Jin
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 443-481
Persistent link: https://www.econbiz.de/10014304073
Saved in:
8
Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip
;
Hayes, Louise
;
Timoshenko, Lev M.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
Saved in:
9
The effect of unionization on firms’ earnings management and employee compensation : evidence from a regression discontinuity design
Lin, Guoyu
;
Brown, Anna
;
Wu, Wentao
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1715-1742
Persistent link: https://www.econbiz.de/10014443314
Saved in:
10
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
11
Do directors have style? : board interlock and accounting properties
Karim, Khondkar E.
;
Li, Jiayan
;
Lin, Karen Jingrong
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
1/2
,
pp. 3-32
Persistent link: https://www.econbiz.de/10013166705
Saved in:
12
Private firms' incentives and opportunities to manage earnings : evidence from the use of inflation adjustments
Buitrago Restrepo, Felipe
;
Taillard, Jérôme P.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
1/2
,
pp. 69-110
Persistent link: https://www.econbiz.de/10013166716
Saved in:
13
Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk
;
Roland, Kristin C.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
Saved in:
14
Mixed-signal stock splits
Elnahas, Ahmed M.
;
Jain, Pankaj K.
;
McInish, Thomas H.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 934-962
Persistent link: https://www.econbiz.de/10013348082
Saved in:
15
Types of investor uncertainty and the cost of equity capital
Larson, Chad R.
;
Resutek, Robert J.
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
9/10
,
pp. 1169-1193
Persistent link: https://www.econbiz.de/10011820397
Saved in:
16
Myopic market pricing and managerial myopia
Garel, Alexandre
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
9/10
,
pp. 1194-1213
Persistent link: https://www.econbiz.de/10011820402
Saved in:
17
Earnings quality and short selling : evidence from real earnings management in the United States
Park, KoEun
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
9/10
,
pp. 1214-1240
Persistent link: https://www.econbiz.de/10011820404
Saved in:
18
Does stock liquidity affect accrual-based earnings management?
Huang, Kelly
;
Lao, Brent
;
McPhee, Gregory
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 417-447
Persistent link: https://www.econbiz.de/10011723401
Saved in:
19
Impression management and non-GAAP disclosure in earnings announcements
Guillamon-Saorin, Encarna
;
Isidro, Helena
;
Marques, Ana
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 448-479
Persistent link: https://www.econbiz.de/10011723404
Saved in:
20
Detecting target-driven earnings management based on the distribution of digits
Ullmann, Robert
;
Watrin, Christoph
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
1/2
,
pp. 63-93
Persistent link: https://www.econbiz.de/10011705301
Saved in:
21
Credit ratings and earnings management around IPOs
Gounopoulos, Dimitrios
;
Pham, Hang
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
1/2
,
pp. 154-195
Persistent link: https://www.econbiz.de/10011705306
Saved in:
22
A comparative analysis of real and accrual earnings management around initial public offerings under different regulatory environments
Alhadab, M.
;
Clacher, I.
;
Keasey, Kevin
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
7/8
,
pp. 849-871
Persistent link: https://www.econbiz.de/10011627649
Saved in:
23
Individual large shareholders, earnings management, and capital-market consequences
Dou, Yiwei
;
Hope, Ole-Kristian
;
Thomas, Wayne B.
;
Zou, Youli
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
7/8
,
pp. 872-902
Persistent link: https://www.econbiz.de/10011627655
Saved in:
24
S&P 500 membership and managers' supply of conservative financial reports
Martin, Gregory W.
;
Thomas, Wayne B.
;
Wieland, Matthew M.
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
5/6
,
pp. 543-571
Persistent link: https://www.econbiz.de/10011610308
Saved in:
25
The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro
;
Magnan, Michel L.
;
Parbonetti, Antonio
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
Saved in:
26
Accruals management to avoid losses
Xu, Weihong
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1095-1120
Persistent link: https://www.econbiz.de/10011643899
Saved in:
27
The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Herbohn, Kathleen
;
Tutticci, Irene
;
Tan, Zhi
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
1/2
,
pp. 31-65
Persistent link: https://www.econbiz.de/10011565269
Saved in:
28
Conditional persistence of earnings components and accounting anomalies
Amir, Eli
;
Kama, Itay
;
Levi, Shai
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
7/8
,
pp. 801-825
Persistent link: https://www.econbiz.de/10011512965
Saved in:
29
The timeliness of restatement disclosures and financial reporting credibility
Hirschey, Mark
;
Smith, Kevin R.
;
Wilson, Wendy M.
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
7/8
,
pp. 826-859
Persistent link: https://www.econbiz.de/10011512968
Saved in:
30
The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
3/4
,
pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
Saved in:
31
Unsing real activities to avoid goodwell impairment losses : evidence and effect on future performance
Filip, Andrei
;
Jeanjean, Thomas
;
Paugam, Luc
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
3/4
,
pp. 515-554
Persistent link: https://www.econbiz.de/10011553580
Saved in:
32
Aggregation bias in estimates of conditional conservatism : theory and evidence
Cano-Rodríguez, Manuel
;
Núñez-Nickel, Manuel
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 51-78
Persistent link: https://www.econbiz.de/10011525581
Saved in:
33
Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie
;
Kao, Jennifer L.
;
Tian, Yao
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
Saved in:
34
Debt maturity structure and accounting conservatism
Khurana, Inder K.
;
Wang, Changjiang
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 167-203
Persistent link: https://www.econbiz.de/10011525591
Saved in:
35
CEO compensation risk and timely loss recognition
Brockman, Paul
;
Ma, Tao
;
Ye, Jianfang
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 204-236
Persistent link: https://www.econbiz.de/10011525595
Saved in:
36
CEO's operating ability and the association between accruals and future cash flows
Choi, Wooseok
;
Han, Sam
;
Jung, Sung Hwan
;
Kang, Tony
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
5/6
,
pp. 619-634
Persistent link: https://www.econbiz.de/10011442315
Saved in:
37
Forecasts in IPO preospectuses : the effect of corporate governance on earnings management
Cormier, Denis
;
Lapointe-Antunes, Pascale
;
McConomy, …
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
1/2
,
pp. 73-100-127
Persistent link: https://www.econbiz.de/10010336570
Saved in:
38
The impact of earnings guidance cessation on information asymmetry
Hu, Bill
;
Hwang, Joon Ho
;
Jiang, Christine X.
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
1/2
,
pp. 73-99
Persistent link: https://www.econbiz.de/10010336576
Saved in:
39
Do managers use meeting analyst forecasts to signal private information? : evidence from patent citations
Gunny, Katherine
;
Zhang, Tracey Chunqi
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
7/8
,
pp. 950-973
Persistent link: https://www.econbiz.de/10010479054
Saved in:
40
Can management turnover restore the financial statement credibility of restating firms? : further evidence
Dao, Mai
;
Huang, Hua-Wei
;
Chen, Ken Y.
;
Huang, Ting-Chiao
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
7/8
,
pp. 926-949
Persistent link: https://www.econbiz.de/10010479057
Saved in:
41
Earnings management constraints and classification shifting
Abernathy, John L.
;
Beyer, Brooke
;
Rapley, Eric T.
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
5/6
,
pp. 600-626
Persistent link: https://www.econbiz.de/10010404058
Saved in:
42
Product market competition, information and earnings management
Markarian, Garen
;
Santaló, Juan
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
5/6
,
pp. 572-599
Persistent link: https://www.econbiz.de/10010404073
Saved in:
43
Earnings quality measures and excess returns
Perotti, Pietro
;
Wagenhofer, Alfred
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
5/6
,
pp. 545-571
Persistent link: https://www.econbiz.de/10010404078
Saved in:
44
Long-run stock performance and its determinants for asset buyers
Chen, Sheng-syan
;
Liu, Yong-chin
;
Chen, I-Ju
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
5/6
,
pp. 685-716
Persistent link: https://www.econbiz.de/10010403977
Saved in:
45
Stock option schedules and managerial opportunism
Liu, Linxiao
;
Liu, Harrison
;
Yin, Jenniger
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
5/6
,
pp. 652-684
Persistent link: https://www.econbiz.de/10010403981
Saved in:
46
CEO overconfidence and earnings management during shifting regulatory regimes
Hsieh, Tien-Shih
;
Bedard, Jean C.
;
Johnstone, Karla M.
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
9/10
,
pp. 1243-1268
Persistent link: https://www.econbiz.de/10010503635
Saved in:
47
Stable shareholdings, the decision horizon problem and earnings smoothing
Shuto, Akinobu
;
Iwasaki, Takuya
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
9/10
,
pp. 1212-1242
Persistent link: https://www.econbiz.de/10010503637
Saved in:
48
Supplier financing and earnings quality
García-Teruel, Pedro J.
;
Martínez-Solano, Pedro
; …
- In:
Journal of business finance & accounting : JBFA
41
(
2014
)
9/10
,
pp. 1193-1211
Persistent link: https://www.econbiz.de/10010503639
Saved in:
49
Does investor sentiment affect earnings management?
Simpson, Ana
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
7/8
,
pp. 869-900
Persistent link: https://www.econbiz.de/10010206007
Saved in:
50
Debt financing and earnings management : an internal capital market perspective
Wang, Hong-da
;
Lin, Chan-jane
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
7/8
,
pp. 842-868
Persistent link: https://www.econbiz.de/10010206015
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