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ECONIS (ZBW)
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1
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis
El-Feel, Hania Waleed Tawfik
;
Mohamed, Diana Mostafa
; …
- In:
Journal of financial reporting & accounting : JFRA
22
(
2024
)
1
,
pp. 79-104
Persistent link: https://www.econbiz.de/10014506439
Saved in:
2
Identifying the roles of accounting accruals in corporate financial reporting
Dutta, Sunil
;
Patatoukas, Panos N.
;
Wang, Annika Yu
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
1
,
pp. 133-159
Persistent link: https://www.econbiz.de/10014584590
Saved in:
3
Opportunistic avoidance of litigation loss accruals and the mitigating effects of auditors
Huang, Hsin-Yi
;
Lohwasser, Eric
;
Yu, Zhiyuan
;
Chang, Hsihui
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
2
,
pp. 468-491
Persistent link: https://www.econbiz.de/10014584612
Saved in:
4
CDS channels of influence on discretionary accruals
Cheng, Hao
;
Lim, Kian-Guan
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
3
,
pp. 855-882
Persistent link: https://www.econbiz.de/10014584650
Saved in:
5
Intelligibility of communication with stakeholders after accounting system change : an exploratory data analysis of Italian universities
Fijałkowska, Justyna
;
Hadro, Dominika
;
Supino, Enrico
; …
- In:
Meditari accountancy research
32
(
2024
)
3
,
pp. 945-975
Persistent link: https://www.econbiz.de/10014541597
Saved in:
6
The accruals-cash flow relation and the evaluation of accrual accounting
Oh, Hyung Il
;
Penman, Stephen H.
- In:
Abacus : a journal of accounting, finance and business …
60
(
2024
)
1
,
pp. 23-48
Persistent link: https://www.econbiz.de/10014546064
Saved in:
7
Do advisory directors increase discretionary accruals?
Salma, Ummya
;
Bhuiyan, Md. Borhan Uddin
- In:
International journal of accounting and information …
32
(
2024
)
2
,
pp. 345-368
Persistent link: https://www.econbiz.de/10014549060
Saved in:
8
The number of estimates in footnotes and accruals
Chen, Huafeng Jason
;
Chen, Jason Victor
;
Li, Feng
- In:
Management science : journal of the Institute for …
70
(
2024
)
1
,
pp. 283-308
Persistent link: https://www.econbiz.de/10014469969
Saved in:
9
The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector
Dissanayake, Thusitha
;
Dellaportas, Steven
- In:
Accounting, auditing & accountability journal
37
(
2024
)
1
,
pp. 59-84
Persistent link: https://www.econbiz.de/10014471723
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10
Earnings quality and the coinsurance effect
Nasev, Julia
;
Emde, Dominik von der
-
2024
Persistent link: https://www.econbiz.de/10015046625
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11
Investigation of earnings management based on unique country samples
Valaskova, Katarina
;
Kliestik, Tomas
;
Kovacova, Maria
; …
- In:
European journal of international management : EJIM
23
(
2024
)
2/3
,
pp. 470-494
Persistent link: https://www.econbiz.de/10015060837
Saved in:
12
The impact of terrorist attacks and mass shootings on earnings management
Oz, Seda
- In:
The British accounting review
56
(
2024
)
3
,
pp. 1-23
Persistent link: https://www.econbiz.de/10015062414
Saved in:
13
Financial statement comparability and analysts' optimism for accruals
Lee, Bryan Byung-Hee
;
Lee, Jay Junghun
- In:
The British accounting review
56
(
2024
)
3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10015062421
Saved in:
14
The role of earnings management via real activities and accrual management in PIPEs
Gunny, Katherine
;
Pollard, Troy
- In:
Review of quantitative finance and accounting
61
(
2023
)
2
,
pp. 481-500
Persistent link: https://www.econbiz.de/10014342040
Saved in:
15
The impact of the global financial crisis on the persistence of the accrual anomaly : an empirical study
Al-Awadhi, Abdullah M.
;
Alkhamees, Mohammad
- In:
International journal of accounting and finance
11
(
2023
)
4
,
pp. 305-321
Persistent link: https://www.econbiz.de/10014545174
Saved in:
16
Detecting earnings management : a comparison of accrual and real earnings manipulation models
Nguyen, Thi Thu Ha
;
Ibrahim, Salma
;
Giannopulos, …
- In:
Journal of applied accounting research
24
(
2023
)
2
,
pp. 344-379
Persistent link: https://www.econbiz.de/10014234302
Saved in:
17
Accruals, cash flows and stock returns : evidence from BIST 100
Kaya, Emine
- In:
Macroeconomics and finance in emerging market economies
16
(
2023
)
1
,
pp. 137-156
Persistent link: https://www.econbiz.de/10014235101
Saved in:
18
The differential pricing of cash flows and total accruals
Mostafa, Wael
- In:
Managerial finance
49
(
2023
)
8
,
pp. 1314-1326
Persistent link: https://www.econbiz.de/10014311556
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19
The impact of board gender diversity in reducing abnormal accruals
Ssekiboobo, Diana L. K.
;
Akileng, Godfrey
;
Namanya, David
- In:
International journal of governance and financial …
1
(
2023
)
4
,
pp. 315-350
Persistent link: https://www.econbiz.de/10014312061
Saved in:
20
Examining the status of IPSAS adoption at the country level : an analysis of the OECD member states
Bekiaris, Michalis
;
Paraponti, Thekla
- In:
Journal of accounting & organizational change : JAOC
19
(
2023
)
2
,
pp. 296-325
Persistent link: https://www.econbiz.de/10014325408
Saved in:
21
IFRS experience and earnings quality in the GCC region
Al-Enzy, Nasser S. Kh.
;
Monem, Reza
;
Nahar, Shamsun
- In:
International journal of managerial finance : IJMF
19
(
2023
)
3
,
pp. 670-690
Persistent link: https://www.econbiz.de/10014326036
Saved in:
22
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:
23
Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system : a preliminary assessment
Suhaiza Ismail
- In:
Meditari accountancy research
31
(
2023
)
3
,
pp. 658-674
Persistent link: https://www.econbiz.de/10014362583
Saved in:
24
Effects of corporate governance on creative accounting practices : evidence from NSE-listed companies in India
Debbarma, Juhendra
;
Roy, Chinmoy
- In:
Indian journal of corporate governance
16
(
2023
)
1
,
pp. 52-78
Persistent link: https://www.econbiz.de/10014365780
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25
The anticipation of mandatory audit firm rotation and audit quality
Friedrich, Christian
;
Pappert, Nicolas
;
Quick, Reiner
- In:
Journal of international accounting research
22
(
2023
)
1
,
pp. 59-81
Persistent link: https://www.econbiz.de/10014295531
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26
The use and perceived usefulness of public sector financial statements by politicians : evidence from Croatia
Pajković, Ivana
;
Redmayne, Nives Botica
;
Vašiček, Vesna
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 180-198
Persistent link: https://www.econbiz.de/10014487281
Saved in:
27
How do experienced analysts improve price efficiency?
Akyol, Ali C.
;
Qian, Yiming
;
Yu, Fang
- In:
Journal of banking & finance
149
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014462470
Saved in:
28
Investigating accrual and real earnings management of financially troubled Indian firms
Tiwari, Sweta
;
Chatterjee, Chanchal
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
13
(
2023
)
5
,
pp. 592-611
Persistent link: https://www.econbiz.de/10014391373
Saved in:
29
Accrual accounting in performance measurement and the separation of ownership and control
Hiemann, Moritz
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 289-314
Persistent link: https://www.econbiz.de/10014431549
Saved in:
30
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:
31
Public sector financial management in New Zealand central government : the role of public sector accountants
Gill, John
;
Sharma, Umesh
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
1
,
pp. 65-72
Persistent link: https://www.econbiz.de/10013553441
Saved in:
32
Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis
;
Markogiannopoulou, Antonia
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
1
,
pp. 115-140
Persistent link: https://www.econbiz.de/10013553448
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33
Reconstructing identity and logic through the implementation of accrual accounting in Malaysia : an intra-organisational analysis
Rozaidy, M.
;
Khalid, Siti Nabiha Abdul
- In:
Journal of management & governance
27
(
2023
)
1
,
pp. 331-370
Persistent link: https://www.econbiz.de/10014259055
Saved in:
34
Pathways for implementing an asset information framework for the valuation and management of fixed assets
Salah, Mohamed
;
Bisogno, Marco
- In:
Measurement in public sector financial reporting : …
,
(pp. 19-37)
.
2023
Persistent link: https://www.econbiz.de/10014287576
Saved in:
35
Earnings management and issue characteristics : an empirical analysis of IPOs in India
Mangala, Deepa
;
Dhanda, Mamta
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 553-574
Persistent link: https://www.econbiz.de/10014304900
Saved in:
36
Association between earnings management and corporate governance mechanisms : a study based on select firms in India
Chatterjee, Rajashri
;
Rakshit, Debdas
- In:
Global business review
24
(
2023
)
1
,
pp. 152-170
Persistent link: https://www.econbiz.de/10014229814
Saved in:
37
Methodological issues in real earnings management
Yazdifar, Hassan
;
Makarem, Naser
;
Hesarzadeh, Reza
; …
- In:
Journal for international business and entrepreneurship …
15
(
2023
)
4
,
pp. 592-612
Persistent link: https://www.econbiz.de/10015057082
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38
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
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39
Bank loan covenants, accrual quality and firms’ information environment
Chen, Chao-Jung
;
He, Wen
;
Lu, Chien-Ju
;
Yu, Xin
- In:
Accounting and finance
62
(
2022
)
1
,
pp. 547-575
Persistent link: https://www.econbiz.de/10013166418
Saved in:
40
The effect of mandatory adoption of IFRS on the magnitude of accruals
Sanchez, Francisco
;
Giner Inchausti, Begoña
;
Gill de …
- In:
Academia : revista Latinoamericana de administración
35
(
2022
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10012990432
Saved in:
41
Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri
;
Teinilä, Timo
- In:
International journal of managerial and financial …
14
(
2022
)
1
,
pp. 56-83
Persistent link: https://www.econbiz.de/10013256745
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42
Accrual accounting at different levels of the public sector : a systematic literature review
Azhar, Zubir
;
Alfan, Ervina
;
Kishan, Krishnen
;
Nurul …
- In:
Australian accounting review : AAR
32
(
2022
)
1
,
pp. 36-62
Persistent link: https://www.econbiz.de/10013185851
Saved in:
43
External social networks and earnings management
Fang, Ming
;
Francis, Bill B.
;
Hasan, Iftekhar
;
Wu, Qiang
- In:
The British accounting review : the journal of the …
54
(
2022
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013209878
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44
Does the disclosure of internal control deficiency matter for accrual quality? : evidence from China
Deng, Kebin
;
Hu, Fang
;
Tian, Gary Gang
;
Zhong, Ziying
- In:
Journal of contemporary accounting & economics
18
(
2022
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10013210026
Saved in:
45
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
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46
Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Shoaib, Adnan
;
Siddiqui, Muhammad Ayub
- In:
International journal of finance & economics : IJFE
27
(
2022
)
1
,
pp. 1526-1546
Persistent link: https://www.econbiz.de/10012815094
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47
Impact of managerial incentive structure on operating asymmetries and accruals
Jin, Byunghoon
- In:
The journal of corporate accounting & finance
33
(
2022
)
1
,
pp. 111-123
Persistent link: https://www.econbiz.de/10012816201
Saved in:
48
The usefulness of accrual-based surpluses in the Canadian public sector
Farshadfar, Shadi
;
Schneider, Thomas
;
Bewley, Kathryn
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-18
Persistent link: https://www.econbiz.de/10013429178
Saved in:
49
A test of income smoothing using pseudo fiscal years
Black, Dirk E.
;
Pierce, Spencer R.
;
Thomas, Wayne B.
- In:
Management science : journal of the Institute for …
68
(
2022
)
7
,
pp. 5533-5555
Persistent link: https://www.econbiz.de/10013369331
Saved in:
50
Earnings management using "carryovers" : accounting practices in Toshiba's visual products business
Gujarathi, Mahendra R.
;
Dugar, Amitabh
;
Ruff, Michael F.
- In:
Journal of accounting education
60
(
2022
),
pp. 1-12
Persistent link: https://www.econbiz.de/10013383348
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