Similar Search Results

Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions

Chan, Lilian H.; Chen, Kevin C. W.; Chen, Tai-Yuan; Yu, … - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 147-174

Persistent link: https://www.econbiz.de/10010488124

Accrual-based and real activities based earnings management behavior of family firms in Japan

Chen, Tai-Yuan; Gu, Zhaoyang; Kubota, Keiichi; … - In: The Japanese accounting review : TJAR 5 (2015), pp. 21-47

Persistent link: https://www.econbiz.de/10012291990

Asset Conversion Cycle and Accruals Persistence

Chiu, Che-Wei Scott - 2017

We examine the relationship between the persistence of the accrual component of earnings and asset conversion cycle, i.e., the speed of accrual reversal. We argue that, as all accruals have to ultimately reverse, those reversing at a slower speed will exhibit more persistence. We use the...

Persistent link: https://www.econbiz.de/10012953811

Analysts' cash flow forecasts and accrual mispricing

Radhakrishnan, Suresh; Wu, Shu Ling - In: Contemporary accounting research : a journal of the … 31 (2014) 4, pp. 1191-1219

Persistent link: https://www.econbiz.de/10010482204

Discussion of "analysts' cash flow forecasts and the decline of the accruals anomaly" and "analysts' cash flow forecasts and accrual mispricing"

Ecker, Frank; Schipper, Katherine - In: Contemporary accounting research : a journal of the … 31 (2014) 4, pp. 1171-1190

Persistent link: https://www.econbiz.de/10010482205

What's in a name? : eponymous private firms and financial reporting quality

Minichilli, Alessandro; Prencipe, Annalisa; … - In: Management science : journal of the Institute for … 68 (2022) 3, pp. 2330-2348

Persistent link: https://www.econbiz.de/10013268173