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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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Managing earnings risk under SFAS 133/IAS 39 : the case of cash flow hedges
Frestad, Dennis - In: Review of quantitative finance and accounting 51 (2018) 1, pp. 159-197
Persistent link: https://www.econbiz.de/10012037039
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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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Short term real earnings management prior to stock repurchases
Cooper, Lauren A.; Downes, Jimmy F.; Rao, Ramesh P. - In: Review of quantitative finance and accounting 50 (2018) 1, pp. 95-128
Persistent link: https://www.econbiz.de/10011979096
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Industry expertise on corporate boards
Faleye, Olubunmi; Hoitash, Rani; Hoitash, Udi - In: Review of quantitative finance and accounting 50 (2018) 2, pp. 441-479
Persistent link: https://www.econbiz.de/10011979150
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Forestalling capital regulation or masking financial weakness? : evidence from loss reserve management in the property-liability insurance industry
Lai, Yi-hsun; Lin, Wen-chang; Kuo, Liang-wei - In: Review of quantitative finance and accounting 50 (2018) 2, pp. 481-518
Persistent link: https://www.econbiz.de/10011979163
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Real activities manipulation and firm valuation
Mellado-Cid, Cristhian; Jory, Surendranath R.; Ngo, Thanh - In: Review of quantitative finance and accounting 50 (2018) 4, pp. 1201-1226
Persistent link: https://www.econbiz.de/10011979374
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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