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A wrench in the COGS : an analysis of the differences between cost of goods sold as reported in compustat and in the financial statements
Bostwick, Eric D.; Lambert, Sherwood Lane; Donelan, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 177-193
Persistent link: https://www.econbiz.de/10011508318
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
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Real earnings management by benchmark-beating firms : implications for future profitability
Beyer, Brooke D.; Nabar, Sandeep M.; Rapley, Eric T. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 59-84
Persistent link: https://www.econbiz.de/10011979044
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Do firms manage their credit ratings? : evidence from rating-based contracts
Zhang, Xia Eliza - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 163-183
Persistent link: https://www.econbiz.de/10011979065
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Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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Investor sentiment and accounting conservatism
Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
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Effective audit committee, audit quality and earnings management : evidence form Tunisia
Zgarni, Inaam; Hlioui, Khmoussi; Zehri, Fatma - In: Journal of accounting in emerging economies : JAEE 6 (2016) 2, pp. 138-155
Persistent link: https://www.econbiz.de/10011575451
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Earnings management and macroeconomic crises : evidences form Brazil and USA capital markets
Flores, Eduardo; Weffort, Elionor Farah Jreige; Silva, … - In: Journal of accounting in emerging economies : JAEE 6 (2016) 2, pp. 179-202
Persistent link: https://www.econbiz.de/10011575453
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In the name of others : an investigation of earnings management motives in Egypt
Makhaiel, Nargis; Sherer, Michael - In: Journal of accounting in emerging economies : JAEE 7 (2017) 1, pp. 61-89
Persistent link: https://www.econbiz.de/10011659232
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Conditional conservatism and audit fees
Lee, Hye Seung; Li, Xu; Sami, Heibatollah - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 83-113
Persistent link: https://www.econbiz.de/10010515263