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Implications of the integral approach and earnings management for alternate annual reporting periods
Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N. - In: Review of accounting studies 18 (2013) 3, pp. 868-891
Persistent link: https://www.econbiz.de/10010200036
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Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
Badertscher, Brad A.; Collins, Daniel W.; Lys, Thomas - In: Journal of accounting & economics 53 (2012) 1/2, pp. 330-352
Persistent link: https://www.econbiz.de/10009512815
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Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns
Cohen, Daniel A.; Lys, Thomas - In: Journal of accounting & economics 42 (2006) 1/2, pp. 87-105
Persistent link: https://www.econbiz.de/10003365255