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Management's earnings justification and earnings management under different institutional regimes

Aerts, Walter; Cheng, Peng; Tarca, Ann - In: Corporate governance : an international review 21 (2013) 1, pp. 93-115

Persistent link: https://www.econbiz.de/10009714420

Causal disclosures on earnings and earnings management in an IPO setting

Aerts, Walter; Cheng, Peng - In: Journal of accounting and public policy 30 (2011) 5, pp. 431-459

Persistent link: https://www.econbiz.de/10009376581

Management's causal reasoning on performance and earnings management

Aerts, Walter; Zhang, Shuyu - In: European management journal 32 (2014) 5, pp. 770-783

Persistent link: https://www.econbiz.de/10010415679

Earnings management, asset restructuring, and the threat of exchange delisting in an earnings-based regulatory regime

Cheng, Peng; Aerts, Walter; Jorissen, Ann - In: Corporate governance : an international review 18 (2010) 5, pp. 438-456

Persistent link: https://www.econbiz.de/10008689014

IFRS Adoption and Analysts' Earnings Forecasts : Australian Evidence

Cotter, Julie - 2010

We study 145 large listed Australian firms to explore the impact of IFRS adoption on the properties of analysts' forecasts and the role of firm disclosure about IFRS impact. We find that analyst forecast accuracy improves and there is no significant change in dispersion in the adoption year,...

Persistent link: https://www.econbiz.de/10013150625

IFRS adoption and analysts' earnings forecasts : Australian evidence

Cotter, Julie; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 52 (2012) 2, pp. 395-419

Persistent link: https://www.econbiz.de/10009690415

Conditional accounting conservatism : exploring the impact of changes in institutional frameworks in four countries

Moy, Melissa; Heaney, Richard A.; Tarca, Ann; Van Zyl, … - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10012421444