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Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk; Roland, Kristin C. - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
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Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
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Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip; Hayes, Louise; Timoshenko, Lev M. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
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A comparative analysis of real and accrual earnings management around initial public offerings under different regulatory environments
Alhadab, M.; Clacher, I.; Keasey, Kevin - In: Journal of business finance & accounting : JBFA 43 (2016) 7/8, pp. 849-871
Persistent link: https://www.econbiz.de/10011627649
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Individual large shareholders, earnings management, and capital-market consequences
Dou, Yiwei; Hope, Ole-Kristian; Thomas, Wayne B.; Zou, Youli - In: Journal of business finance & accounting : JBFA 43 (2016) 7/8, pp. 872-902
Persistent link: https://www.econbiz.de/10011627655
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Unsing real activities to avoid goodwell impairment losses : evidence and effect on future performance
Filip, Andrei; Jeanjean, Thomas; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 515-554
Persistent link: https://www.econbiz.de/10011553580
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CEO overconfidence and earnings management during shifting regulatory regimes
Hsieh, Tien-Shih; Bedard, Jean C.; Johnstone, Karla M. - In: Journal of business finance & accounting : JBFA 41 (2014) 9/10, pp. 1243-1268
Persistent link: https://www.econbiz.de/10010503635
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Does stock liquidity affect accrual-based earnings management?
Huang, Kelly; Lao, Brent; McPhee, Gregory - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 417-447
Persistent link: https://www.econbiz.de/10011723401
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Credit ratings and earnings management around IPOs
Gounopoulos, Dimitrios; Pham, Hang - In: Journal of business finance & accounting : JBFA 44 (2017) 1/2, pp. 154-195
Persistent link: https://www.econbiz.de/10011705306
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Types of investor uncertainty and the cost of equity capital
Larson, Chad R.; Resutek, Robert J. - In: Journal of business finance & accounting : JBFA 44 (2017) 9/10, pp. 1169-1193
Persistent link: https://www.econbiz.de/10011820397