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Special purpose vehicles : empirical evidence on determinants and earnings management

Feng, Mei; Gramlich, Jeffrey D.; Gupta, Sanjay - In: The accounting review : a publication of the American … 84 (2009) 6, pp. 1833-1876

Persistent link: https://www.econbiz.de/10003919344

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Axelton, Zhuoli; Gramlich, Jeffrey D.; Harris, M. Kathleen - In: Accounting and finance 65 (2025) 1, pp. 323-364

Persistent link: https://www.econbiz.de/10015387014

Accruals, Deferrals, Cash Flows and Earnings : Articulation Implications for Earnings Management Models and a Suggested Alternative

White, Hal D. - 2012

This paper discusses the implications of using a change in working capital approach to measure accruals and the importance of the distinction between accruals and deferrals in the context of evaluating extant earnings management models. From this discussion, I develop a cash flow mapping model...

Persistent link: https://www.econbiz.de/10013107804

Information overload and disclosure smoothing

Chapman, Kimball L.; Reiter, Nayana; White, Hal D.; … - In: Review of accounting studies 24 (2019) 4, pp. 1486-1522

Persistent link: https://www.econbiz.de/10012135820

Financial reporting and conflicting managerial incentives : the case of management buyouts

Fischer, Paul E.; Louis, Henock - In: Management science : journal of the Institute for … 54 (2008) 10, pp. 1700-1714

Persistent link: https://www.econbiz.de/10003776059