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ECONIS (ZBW)
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1
Internal performance measures and earnings management : evidence from segment earnings
Groß, Christian
;
Wagenhofer, Alfred
;
Windisch, David
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 259-283
Persistent link: https://www.econbiz.de/10014475474
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2
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
3
Contract disclosure under external scrutiny
Corona, Carlos
;
Kim, Tae Wook
- In:
The accounting review : a publication of the American …
99
(
2024
)
2
,
pp. 169-194
Persistent link: https://www.econbiz.de/10014496168
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4
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
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5
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
6
Financial reporting quality and myopic investments : theory and evidence
Geng, Heng
;
Zhang, Cheng
;
Zhou, Frank S.
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 223-251
Persistent link: https://www.econbiz.de/10014390399
Saved in:
7
When executives pledge integrity : the effect of the accountant's oath on firms' financial reporting
Heese, Jonas
;
Pérez Cavazos, Gerardo
;
Peter, Caspar David
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 261-288
Persistent link: https://www.econbiz.de/10014431548
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8
The spillover effect of peer CEO turnover on real earnings management
Park, KoEun
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 479-501
Persistent link: https://www.econbiz.de/10014431561
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9
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
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10
Management's reporting motives and the leniency of auditors' internal control evaluations : the role of organizational identification and auditor-type
Commerford, Benjamin P.
;
Mullis, Curtis
;
Stefaniak, Chad M.
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 153-173
Persistent link: https://www.econbiz.de/10014303122
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11
The effect of managerial adverse experience on financial reporting
Kubick, Thomas R.
;
Li, Yijun
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 307-333
Persistent link: https://www.econbiz.de/10014303160
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12
The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.
;
Larson, Chad R.
;
Resutek, Robert J.
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
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13
Financial reporting discretion, managerial myopia, and investment efficiency
Jiang, Xu
;
Xin, Baohua
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 291-316
Persistent link: https://www.econbiz.de/10013198750
Saved in:
14
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
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15
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
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16
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
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17
Political connections and accounting conservatism
Baloria, Vishal P.
- In:
The accounting review : a publication of the American …
97
(
2022
)
6
,
pp. 45-66
Persistent link: https://www.econbiz.de/10013499075
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18
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
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19
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
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20
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:
21
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:
22
Income smoothing through R&D management and earnings informativeness
Baik, Bok
;
Gunny, Katherine A.
;
Jung, Boochun
;
Park, Duri
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 25-49
Persistent link: https://www.econbiz.de/10013332602
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23
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
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24
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
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25
The impact of the CEO's personal narcissism on non-GAAP earnings
Abdel-Meguid, Ahmed
;
Jennings, Jared N.
;
Olsen, Kari Joseph
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 1-25
Persistent link: https://www.econbiz.de/10012596184
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26
Auditor actions and the deterrence of manager opportunism : the importance of communication to the board and consistency with peer behavior
Buchanan, Jessica L.
;
Commerford, Benjamin P.
;
Wang, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 141-163
Persistent link: https://www.econbiz.de/10012596194
Saved in:
27
CEO overconfidence and the timeliness of goodwill impairments
Chung, Byung Hun
;
Hribar, Paul
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 221-259
Persistent link: https://www.econbiz.de/10012596201
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28
Accounting-based regulation : evidence from health insurers and the affordable care act
Eastman, Evan M.
;
Eckles, David L.
;
Van Buskirk, Andrew
- In:
The accounting review : a publication of the American …
96
(
2021
)
2
,
pp. 231-259
Persistent link: https://www.econbiz.de/10012508222
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29
Policy uncertainty and accounting quality
El Ghoul, Sadok
;
Guedhami, Omrane
;
Kim, Yongtae
;
Yoon, …
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
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30
The usefulness of financial accounting information : evidence from the field
Cascino, Stefano
;
Clatworthy, Mark
;
García Osma, Beatriz
; …
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 73-102
Persistent link: https://www.econbiz.de/10012703001
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31
The impact of partners' economic incentives on audit quality in Big 4 partnerships
Dekeyser, Simon
;
Gaeremynck, Ann
;
Knechel, W. Robert
; …
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 129-152
Persistent link: https://www.econbiz.de/10012703004
Saved in:
32
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
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33
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:
34
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:
35
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:
36
The effect of voluntary clawback adoptions on corporate tax policy
Kubick, Thomas R.
;
Omer, Thomas C.
;
Wiebe, Zac
- In:
The accounting review : a publication of the American …
95
(
2020
)
1
,
pp. 259-285
Persistent link: https://www.econbiz.de/10012163209
Saved in:
37
Does litigation deter or encourage real earnings management
Huang, Sterling
;
Roychowdhury, Sugata
;
Sletten, Ewa
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 251-278
Persistent link: https://www.econbiz.de/10012254260
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38
Proactive financial reporting enforcement : audit fees and financial reporting quality effects
Florou, Annita
;
Morricone, Serena
;
Pope, Peter F.
- In:
The accounting review : a publication of the American …
95
(
2020
)
2
,
pp. 167-197
Persistent link: https://www.econbiz.de/10012257833
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39
Who manages the firm matters : the incremental effect of individual managers on accounting quality
Wells, Kara
- In:
The accounting review : a publication of the American …
95
(
2020
)
2
,
pp. 365-384
Persistent link: https://www.econbiz.de/10012257850
Saved in:
40
Managerial ability and income smoothing
Baik, Bok
;
Choi, Sunhwa
;
Farber, David B.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012297214
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41
The valuation of discontinued operations and its effect on classification shifting
Kaplan, Steven E.
;
Kenchington, David G.
;
Wenzel, Brian S.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 291-311
Persistent link: https://www.econbiz.de/10012297256
Saved in:
42
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:
43
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:
44
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:
45
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:
46
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:
47
The effect of analysts' disaggregated forecasts on investors and managers : evidence using pre-tax forecasts
Mauler, Landon M.
- In:
The accounting review : a publication of the American …
94
(
2019
)
3
,
pp. 279-302
Persistent link: https://www.econbiz.de/10012029405
Saved in:
48
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:
49
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:
50
Earnings management within multinational corporations
Beuselinck, Christof
;
Cascino, Stefano
;
Deloof, Marc
; …
- In:
The accounting review : a publication of the American …
94
(
2019
)
4
,
pp. 45-76
Persistent link: https://www.econbiz.de/10012118760
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