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2
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Journal of accounting & economics
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102
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82
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ECONIS (ZBW)
90
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1
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90
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1
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:
2
Explaining accruals quality over time
Christensen, Theodore E.
;
Nelson, Karen K.
- In:
Journal of accounting & economics
76
(
2023
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014433539
Saved in:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
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:
11
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:
12
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:
13
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:
14
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:
15
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
Saved in:
16
Earnings management and annual report readability
Lo, Kin
;
Ramos, Felipe
;
Rogo, Rafael
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10011689352
Saved in:
17
Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul
;
Melessa, Samuel J.
;
Small, R. Christopher
; …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
Saved in:
18
Are all analysts created equal? : industry expertise and monitoring effectiveness of financial analysts
Bradley, Daniel
;
Gokkaya, Sinan
;
Liu, Xi
;
Xie, Fei
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 179-206
Persistent link: https://www.econbiz.de/10011730190
Saved in:
19
Languages and earnings management
Kim, Jaehyeon
;
Kim, Yongtae
;
Zhou, Jian
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 288-306
Persistent link: https://www.econbiz.de/10011730279
Saved in:
20
Properties of optimal accounting rules in a signaling game
Jiang, Xu
;
Yang, Ming
- In:
Journal of accounting & economics
63
(
2017
)
2/3
,
pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
Saved in:
21
Competition for talent under performance manipulation
Marinovic, Iván
;
Povel, Paul
- In:
Journal of accounting & economics
64
(
2017
)
1
,
pp. 1-14
Persistent link: https://www.econbiz.de/10011775842
Saved in:
22
Labor unemployment insurance and earnings management
Dou, Yiwei
;
Khan, Mozaffar
;
Zou, Youli
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 166-184
Persistent link: https://www.econbiz.de/10011453904
Saved in:
23
Accounting conservatism and firm investment efficiency
García Lara, Juan Manuel
;
García Osma, Beatriz
; …
- In:
Journal of accounting & economics
61
(
2016
)
1
,
pp. 221-238
Persistent link: https://www.econbiz.de/10011453932
Saved in:
24
The effect of audit adjustments on earnings quality : evidence from China
Lennox, Clive
;
Wu, Xi
;
Tianyu, Zhang
- In:
Journal of accounting & economics
61
(
2016
)
2/3
,
pp. 545-562
Persistent link: https://www.econbiz.de/10011498097
Saved in:
25
CEO tenureand earnings management
Ali, Ashiq
;
Zhang, Weining
- In:
Journal of accounting & economics
59
(
2015
)
1
,
pp. 60-79
Persistent link: https://www.econbiz.de/10010511154
Saved in:
26
Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke
;
Cedergren, Matthew C.
- In:
Journal of accounting & economics
59
(
2015
)
2/3
,
pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
Saved in:
27
Do scaling and selection explain earnings discontinuities?
Burgstahler, David
;
Chuk, Elizabeth
- In:
Journal of accounting & economics
60
(
2015
)
1
,
pp. 168-186
Persistent link: https://www.econbiz.de/10011372736
Saved in:
28
Assessing financial reporting quality of family firms : the auditors' perspective
Ghosh, Aloke
;
Tang, Charles Y.
- In:
Journal of accounting & economics
60
(
2015
)
1
,
pp. 95-116
Persistent link: https://www.econbiz.de/10011372757
Saved in:
29
Signaling through corporate accountability reporting
Lys, Thomas
;
Naughton, James P.
;
Wang, Clare
- In:
Journal of accounting & economics
60
(
2015
)
1
,
pp. 56-72
Persistent link: https://www.econbiz.de/10011372774
Saved in:
30
Discussion of "audit committee financial expertise and earnings management: the role of status" by Badolato, Donelson, and Ege (2014)
Hayes, Rachel M.
- In:
Journal of accounting & economics
58
(
2014
)
2/3
,
pp. 231-239
Persistent link: https://www.econbiz.de/10010485803
Saved in:
31
Audit committee financial expertise and earnings management : the role of status
Badolato, Patrick G.
;
Donelson, Dain C.
;
Ege, Matthew
- In:
Journal of accounting & economics
58
(
2014
)
2/3
,
pp. 208-230
Persistent link: https://www.econbiz.de/10010485805
Saved in:
32
Discussion of "cash flow asymmetry : causes and implications for conditional conservatism research"
Schrand, Catherine
- In:
Journal of accounting & economics
58
(
2014
)
2/3
,
pp. 201-207
Persistent link: https://www.econbiz.de/10010485809
Saved in:
33
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
Doyle, Jeffrey T.
;
Jennings, Jared N.
;
Soliman, Mark T.
- In:
Journal of accounting & economics
56
(
2013
)
1
,
pp. 40-56
Persistent link: https://www.econbiz.de/10009774196
Saved in:
34
Creditor control rights, state of nature verfication, and financial reporting conservatism
Tan, Liang
- In:
Journal of accounting & economics
55
(
2013
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10009717768
Saved in:
35
A measurement approach to conservatism and earnings management
Gao, Pingyang
- In:
Journal of accounting & economics
55
(
2013
)
2/3
,
pp. 251-268
Persistent link: https://www.econbiz.de/10009757308
Saved in:
36
Cost of capital and earnings transparency
Barth, Mary E.
;
Konchitchki, Yaniv
;
Landsman, Wayne R.
- In:
Journal of accounting & economics
55
(
2013
)
2/3
,
pp. 206-224
Persistent link: https://www.econbiz.de/10009757315
Saved in:
37
Firms' use of accounting discretion to influence their credit ratings
Alissa, Walid
;
Bonsall, Samuel B., IV
;
Koharki, Kevin
; …
- In:
Journal of accounting & economics
55
(
2013
)
2/3
,
pp. 129-147
Persistent link: https://www.econbiz.de/10009757324
Saved in:
38
Estimation sample selection for discretionary accruals models
Ecker, Frank
;
Francis, Jennifer
;
Olsson, Per
;
Schipper, …
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 190-211
Persistent link: https://www.econbiz.de/10010239128
Saved in:
39
Understanding discretion in conservatism : an alternative viewpoint
Roychowdhury, Sugata
;
Martin, Xiumin
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 134-146
Persistent link: https://www.econbiz.de/10010243021
Saved in:
40
How should we think about earnings quality? : a discussion of "Earnings quality : evidence from the field"
Nelson, Mark W.
;
Skinner, Douglas J.
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 34-41
Persistent link: https://www.econbiz.de/10010243030
Saved in:
41
Earnings quality : evidence from the field
Dichev, Ilia D.
;
Graham, John R.
;
Harvey, Campbell R.
; …
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 1-33
Persistent link: https://www.econbiz.de/10010243033
Saved in:
42
Are IFRS-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.
;
Landsman, Wayne R.
;
Lang, Mark H.
; …
- In:
Journal of accounting & economics
54
(
2012
)
1
,
pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
Saved in:
43
Research in accounting for income taxes
Graham, John R.
;
Raedy, Jana Smith
;
Shackelford, Douglas A.
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 412-434
Persistent link: https://www.econbiz.de/10009512806
Saved in:
44
SEC enforcement : does forthright disclosure and cooperation really matter?
Files, Rebecca
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 353-374
Persistent link: https://www.econbiz.de/10009512813
Saved in:
45
Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
Badertscher, Brad A.
;
Collins, Daniel W.
;
Lys, Thomas
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 330-352
Persistent link: https://www.econbiz.de/10009512815
Saved in:
46
Measuring securities litigation risk
Kim, Irene
;
Skinner, Douglas J.
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 290-310
Persistent link: https://www.econbiz.de/10009512817
Saved in:
47
Corporate suppliers and customers and accounting conservatism
Hui, Kai Wai
;
Klasa, Sandy
;
Yeung, Ping Eric
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 115-135
Persistent link: https://www.econbiz.de/10009512835
Saved in:
48
Institutional ownership and conservatism
Ramalingegowda, Santhosh
;
Yu, Yong
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 98-114
Persistent link: https://www.econbiz.de/10009512836
Saved in:
49
The effect of enforcement on timely loss recognition : evidence from insider trading laws
Jayaraman, Sudarshan
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 77-97
Persistent link: https://www.econbiz.de/10009512838
Saved in:
50
Earnings dispersion and aggregate stock returns
Jorgensen, Bjorn N.
;
Li, Jing
;
Sadka, Gil
- In:
Journal of accounting & economics
53
(
2012
)
1/2
,
pp. 1-20
Persistent link: https://www.econbiz.de/10009512846
Saved in:
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