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The value relevance of losses revisited : the importance of earnings aggregation

Beisland, Leif Atle - In: Global business & economics review 13 (2011) 2, pp. 126-146

Persistent link: https://www.econbiz.de/10009348127

The value relevance of accounting information during the global financial crisis : evidence from Norway

Beisland, Leif Atle - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 249-263

Persistent link: https://www.econbiz.de/10010205061

Earnings quality in nonprofit versus for-profit organizations : evidence from the microfinance industry

Beisland, Leif Atle; Mersland, Roy - In: Nonprofit and voluntary sector quarterly 43 (2014) 4, pp. 652-671

Persistent link: https://www.econbiz.de/10010392591

Earnings sustainability, economic conditions and the value relevance of accounting information

Beisland, Leif Atle; Hamberg, Mattias - In: Scandinavian journal of management 29 (2013) 3, pp. 314-324

Persistent link: https://www.econbiz.de/10010126667

Core Earnings Management : How Do Audit Firms Interact with Classification Shifting and Accruals Management?

Eilifsen, Aasmund - 2020

This study examines the interaction of audit firm characteristics with two core earnings management tools: classification shifting (CS) and core accruals management (CACM). CS occurs when management intentionally misclassifies recurring operational expenses as special items to inflate...

Persistent link: https://www.econbiz.de/10012853336