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Yung, Kenneth; Sun, Qian; Rahman, Hamid - In: Managerial finance 39 (2013) 10, pp. 979-1000

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Do stock markets acceptably reflect earnings manipulation? : analysis of Indian manufacturing firms

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Earnings quality and the coinsurance effect

Nasev, Julia; Emde, Dominik von der - 2024

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The growth of research in earnings management phenomenon

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A new measure of managers' intentional income smoothing

Black, Dirk; Pierce, Spencer; Thomas, Wayne B. - 2017

the earnings volatility of the firm's own reported fiscal year. To the extent managers use accruals to reduce annual … find that cash flow and accrual patterns for firms with high values of our smoothing measure are more consistent with … primarily driven by accruals rather than cash flows. Overall, we contribute to the literature exploring alternative explanations …

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A test of income smoothing using pseudo fiscal years

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Idiosyncratic shocks to firm underlying economics and abnormal accruals

Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219

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The value relevance of cash flows, current accruals, and non-current accruals in the UK

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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

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Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks

Rennekamp, Kristina; Rupar, Kathy; Seybert, Nicholas - In: The journal of behavioral finance : a publication of … 21 (2020) 2, pp. 186-204

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