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Subject
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Rückstellung 1,401 Accrual 1,284 Bilanzpolitik 653 Accounting policy 650 Rechnungsabgrenzung 374 Accruals and deferrals 373 Profit 240 Gewinn 239 Deutschland 218 Germany 200 Corporate Governance 137 Corporate governance 137 IFRS 127 Financial audit 110 Wirtschaftsprüfung 110 Börsenkurs 105 Share price 105 Cash Flow 102 Cash flow 102 discretionary accruals 99 Earnings management 98 Capital income 97 Kapitaleinkommen 97 earnings management 97 Discretionary accruals 84 Bilanzrecht 78 Bilanz 74 USA 68 United States 68 Theorie 66 Theory 66 Dienstleistungsqualität 65 Service quality 65 Accounting law 64 Accruals 62 Führungskräfte 56 Managers 56 Accounting valuation 55 Bilanzielle Bewertung 55 Gewinnermittlung 53
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Online availability
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Undetermined 359 Free 296
Type of publication
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Article 901 Book / Working Paper 509
Type of publication (narrower categories)
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Article in journal 844 Aufsatz in Zeitschrift 844 Hochschulschrift 92 Graue Literatur 77 Non-commercial literature 77 Thesis 69 Arbeitspapier 51 Aufsatz im Buch 51 Book section 51 Working Paper 51 Dissertation u.a. Prüfungsschriften 36 Bibliografie enthalten 16 Bibliography included 16 Collection of articles of several authors 6 Conference paper 6 Konferenzbeitrag 6 Sammelwerk 6 Konferenzschrift 4 Mehrbändiges Werk 3 Multi-volume publication 3 Amtsdruckschrift 2 Conference proceedings 2 Government document 2 Lehrbuch 2 Reprint 2 Textbook 2 Accompanied by computer file 1 Aufsatzsammlung 1 Beispielsammlung 1 Case study 1 Einführung 1 Elektronischer Datenträger als Beilage 1 Enzyklopädie 1 Fallstudie 1 Guidebook 1 Handbook 1 Handbuch 1 Mikroform 1 Ratgeber 1
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Language
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English 1,074 German 317 Undetermined 16 French 2 Italian 1 Spanish 1
Author
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Sloan, Richard G. 9 Rosenbrock, Stephan 8 Alhadab, Mohammad 7 Hommel, Michael 7 Meier, Volker 7 Niemann, Ursula 7 Roychowdhury, Sugata 7 Taylor, Stephen L. 7 Chen, Shuping 6 Kim, Jung Hoon 6 Nell, Martin 6 Papanastasopoulos, Georgios A. 6 Resutek, Robert J. 6 Schüler, Andreas 6 Tong, Yen H. 6 Barth, Mary E. 5 Call, Andrew C. 5 Clacher, Iain 5 Doukakis, Leonidas C. 5 Guay, Wayne R. 5 Habib, Ahsan 5 Ibrahim, Salma 5 Köster, Thomas 5 Larson, Chad R. 5 Myers, Linda A. 5 Nelson, Karen K. 5 Schwetzler, Bernhard 5 Valaskova, Katarina 5 Wich, Stefan 5 Xu, Weihong 5 Zhang, X. Frank 5 Binger, Marc 4 Campa, Domenico 4 Chatterjee, Chanchal 4 Clinch, Greg 4 Drake, Michael S. 4 García-Teruel, Pedro J. 4 Gill de Albornoz Noguer, Belén 4 Guo, Hui 4 Herzig, Norbert 4
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Institution
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Ifst 4 Nuclear Energy Agency 2 OECD 2 Springer Fachmedien Wiesbaden 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Eric Cuvillier <Firma> 1 HAL 1 Haufe-Lexware GmbH & Co. KG 1 Institute of Chartered Accountants of Scotland 1 Leonard N. Stern School of Business 1 Linde Verlag 1 Münsterisches Tagesgespräch <5, 1990, Münster (Westf)> 1 National Bureau of Economic Research 1 OEEC 1 Salomon Brothers Center for the Study of Financial Institutions 1 Society of Actuaries 1 Universität Augsburg 1 Verband der Privaten Krankenversicherung 1 Verlag C.H. Beck 1 Verlag Dr. Kovač 1 Westfälische Wilhelms-Universität Münster 1 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 1 epubli GmbH 1 Österreichisches Institut für Wirtschaftsforschung 1
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Published in...
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Review of accounting studies 29 Journal of business finance & accounting : JBFA 23 Review of quantitative finance and accounting 23 Journal of accounting & economics 22 The accounting review : a publication of the American Accounting Association 20 Advances in accounting : a research annual 17 The journal of applied business research 17 Journal of accounting research 15 International journal of accounting, auditing and performance evaluation : IJAAPE 14 International review of financial analysis 14 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 12 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 10 Auditing : a journal of practice & theory 10 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 10 Zeitschrift für die gesamte Versicherungswissenschaft : Zeitschrift des Deutschen Vereins für Versicherungswissenschaft e.V. 10 Betriebswirtschaftliche Forschung und Praxis : BFuP 9 Der Betrieb 9 Investment management and financial innovations 9 Journal of accounting and public policy 9 Managerial auditing journal 9 Pacific-Basin finance journal 9 The international journal of accounting : TIJA 9 Abacus : a journal of accounting, finance and business studies 8 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 8 Journal of accounting, auditing & finance 8 WPg : Kompetenz schafft Vertrauen 8 Accounting horizons : a quarterly publication of the American Accounting Association 7 Australasian accounting business and finance journal : AABF 7 Gabler Edition Wissenschaft 7 International journal of accounting and information management 7 Journal of contemporary accounting & economics 7 SpringerLink / Bücher 7 Corporate ownership & control : international scientific journal 6 Global business review 6 Journal of banking & finance 6 Journal of financial reporting & accounting : JFRA 6 Steuer, Wirtschaft und Recht : SWR 6 Applied economics 5 Asian review of accounting 5 Finance research letters 5
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Source
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ECONIS (ZBW) 1,338 USB Cologne (EcoSocSci) 66 RePEc 5 BASE 1
Showing 1 - 50 of 1,410
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Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis
Rees, William - In: Revista de Contabilidad 26 (2023) 1, pp. 124-137
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Effect of family control on earnings management : the role of leverage
Murni, Sri; Rahmawati; Widagdo, Ari Kuncara; Sudaryono, … - In: Risks : open access journal 11 (2023) 2, pp. 1-15
This study aims to examine whether family control has a positive effect on earnings management of manufacturing companies and whether leverage weakens the positive effect of family control on earnings management. This study uses panel data for the 2015-2019 observation year. The research...
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Firm Life Cycle and Accrual Quality
Almeida, Jose Elias Feres de; Kale, Devendra - 2023
We examine the role of firms’ life cycle stages on accrual quality. We expand evidence from prior studies that investigate the properties of firm life cycle and accrual quality in an integrated approach. We find that growth and mature firms report higher quality of accruals than firms in the...
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The consequences of earnings management for the acquisition premium in friendly takeovers
Missonier-Piera, Franck; Spadetti, Cédric - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 308-334
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Environmental, social, and governance scores and earnings management in telecommunication companies : an international perspective
Acar, Goksel; Coşkun, Ali - In: Financial internet quarterly 19 (2023) 2, pp. 26-35
This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies. We assumed a negative relationship between ESG scores and earnings management since the companies with higher...
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Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias; Schütt, Harm H. - In: Review of accounting studies 28 (2023) 2, pp. 726-768
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The effect of CSR policy on earnings management behavior : evidence from Visegrad publicly listed enterprises
Nagy, Marek; Valaskova, Katarina; Durana, Pavol - In: Risks : open access journal 10 (2022) 11, pp. 1-14
A corporate socially responsible-focused approach adds value to a firm in the form of financial benefits in addition to improving its corporate image. To meet the demands of various stakeholders, including consumers, employees, and shareholders, and to produce high-quality financial reporting,...
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Accrual-based and cash-based earnings management in Algeria : substitution or complementary
Bilal, Kimouche - In: Croatian review of economic, business and social … 8 (2022) 1, pp. 1-17
Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt the two strategies in different ways,...
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The growth of research in earnings management phenomenon
Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375
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Testing the accruals anomaly based on the speed of price adjustment
Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian - In: The European journal of finance 28 (2022) 16, pp. 1664-1684
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The relationship between dividend policy and earnings quality : the role of accounting information in Indonesia's capital market
Siladjaja, Muljanto; Anwar, Yuli; Djan, Ismulyana - In: Economies : open access journal 10 (2022) 6, pp. 1-23
This study provides empirical proof that the positive impact of high accrual quality is the ability to accurately predict the future return with a positive sign. In the capital market, better prospects are commonly indicated by regularly and routinely implementing a high-yield dividend policy....
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Pass-through business entity choice and earnings management : evidence from UK real estate investment trust conversion
Liang, Jian; Dong, Zhi; Zheng, Mo - In: International journal of strategic property management 26 (2022) 3, pp. 188-202
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The effect of internal control quality on real and accrual-based earnings management : evidence from France
Boulhaga, Mounia; Bouri, Abdelfettah; Elbardan, Hany - In: Journal of management control 33 (2022) 4, pp. 545-567
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Role of earnings management and capital structure in signalling early stage of financial distress : a firm life cycle perspective
Chhillar, Palka; Lellapalli, Ramana V - In: Cogent economics & finance 10 (2022) 1, pp. 1-22
Globally, the unravelling of the corporate scandals leading to big multinational firms stumbling down to bankruptcy suits caused enormous loss of wealth to the investors. This study explores how the earnings management and capital structure can signal an early stage of the distressed financial...
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Firm life cycle and earnings management : the moderating role of state ownership
Nguyen Vinh Khuong; Le Huu Tuan Anh; Nguyen Thi Hong Van - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
The study examined the relationship between firm life cycle (FLC) and earnings management (EM) in the Vietnamese context with the moderating role of state ownership (SOE). We used the sample of 622 Vietnamese listed companies over the period 2010-2019. To eliminate autocorrelation and...
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Real earnings management : a review of the international literature
Habib, Ahsan; Ranasinghe, Dinithi; Wu, Julia Yonghua; … - In: Accounting and finance 62 (2022) 4, pp. 4279-4344
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Appraisal of earnings management across the sectors
Durana, Pavol; Valaskova, Katarina; Siekelova, Anna; … - In: Journal of business economics and management 23 (2022) 2, pp. 399-425
Financial managers intentionally use the legal manipulation of earnings to the business development. Earnings management is a widespread business finance phenomenon. The approaches and the ways of this practice are marked by many parallels. The main target of the article is to show the clusters...
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Effects of directors and officers insurance on earnings management strategies : moderating role of restatement announcements
Chueh, Meng-Chi; Chang, Shen-Ho - In: International journal of business and economic sciences … 15 (2022) 1, pp. 71-93
Purpose: The purpose of this study investigates the role of directors and officers (D&O) insurance and restatement announcements in earnings management strategies. Design/methodology/approach: Using data on Taiwan's capital market, we implement two-stage method regression to examine the effects...
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The sheep watching the shepherd : employee representation on the board and earnings quality
Overland, Conny; Samani, Niuosha - In: The European accounting review 31 (2022) 5, pp. 1299-1336
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Accrual management and firm-specific risk
Yuni Pristiwati Noer Widianingsih; Doddy Setiawan; … - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-12
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management and firm-specific risk based on information...
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Auditor Industry Specialists and the Ability of Accruals to Predict Future Cash Flows
Renders, Annelies; Smeets, Britt; Vanstraelen, Ann; … - 2022
We examine the relation between auditor industry specialization and the ability of accruals to predict future cash flows, a key attribute of informative accounting. We find that, on average, client firms of industry specialist auditors have a weaker relation between accruals and future cash...
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The Effect of IFRS Adoption on Accrual-based and Real Earnings Management : Emerging Markets’ Perspective
Viana Jr., Dante; Lourenço, Isabel; Black, Ervin L. - 2022
This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM) in a comprehensive sample of firms from emerging markets. It also analyzes whether this effect differs...
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Family Ownership and the Accrual Anomaly
Aoun, Adam; Doukakis, Leonidas C.; Papanastasopoulos, … - 2022
Motivated by the unique nature of family firms and the puzzling persistence of the accrual anomaly worldwide, we study the presence and economic significance of the accrual anomaly separately for family and non-family firms using a sample of 27,117 observations from 34 capital markets. At an...
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The context of earnings management and its ability to predict future stock returns
Nguyen, Nguyet T. M.; Iqbal, Abdullah; Shiwakoti, Radha K. - In: Review of quantitative finance and accounting 59 (2022) 1, pp. 123-169
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Board characteristics and earnings management : evidence from the Vietnamese market
Cho, Sangjun; Chung, Chuneyoung - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-16
This study empirically analyzes the relationship between Vietnamese firms' earnings management, board characteristics, and ownership structures. I use board size and the proportion of outside directors to reflect board characteristics, and the ownership percentages of the board of directors,...
Persistent link: https://ebtypo.dmz1.zbw/10013399710
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Earnings management and corporate performance in the scope of firm-specific features
Gajdosikova, Dominika; Valaskova, Katarina; Durana, Pavol - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-18
Various models have been created all around the world to identify enterprises that manipulate their earnings. These earnings management techniques aid businesses in enhancing their financial performance or gaining some competitive advantages. The primary goal of this article was to identify the...
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Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia
Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248
Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals have an impact on the relationship between earnings...
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Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China
Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516
This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...
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The credibility of earnings announced by new stock companies: accrual and real earnings management
Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 16 (2021) 3, pp. 661-677
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Quo Vadis, earnings management? : Analysis of manipulation determinants in Central European environment
Valaskova, Katarina; Adamko, Peter; Michalikova, … - In: Oeconomia Copernicana 12 (2021) 3, pp. 631-669
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The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.; Yahya, Sofri; Yassin, Mohammed M.; … - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 153-174
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Accrual management in the Pakistani non-financial firms : explaining the eole of idiosyncratic risk and macroeconomic uncertainty
Rashid, Abdul; Ishfaque, Nida; Jehan, Zainab - In: The Lahore journal of business 10 (2021) 1, pp. 57-90
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Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26
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The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia
Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16
This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...
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Earnings management of insolvent firms and the prediction of corporate defaults via discretionary accruals
Park, Sambock; Kim, Sung-Kyoo; Lee, Sangryul - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-24
Studies on the characteristics of insolvent firms' earnings management are critical, as the ripple effects of a firm's opportunistic accounting and insolvency on society can be widespread and significant. This study divides a dataset of unlisted firms into four groups (large firms that have...
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Nonaudit services, audit committee characteristics and accruals quality in Malaysia
Wan Zurina Nik Abdul Majid; Effiezal Aswadi bn Abdul Wahab - In: Asian journal of accounting research 7 (2022) 2, pp. 146-162
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Earnings Announcement Beta and Accrual of Risk Premium
Chen, Jingjing; Chen, Linda H.; Jiang, George J. - 2021
Earnings announcements present a clear risk to investors and, under rational asset pricing theory, such risk should be consistently priced in stocks. However, we find that stocks with high earnings announcement risk earn significantly higher returns only during months when firms have earnings or...
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Country-level Risk and the Tradeoff between Real Earnings Management and Accrual Earnings Management : Evidence from Pakistan
Said, Imran; Malik, Imran Riaz - 2021
The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country-level political risk on earnings management. To achieve our...
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Accrual Anomaly and Idiosyncratic Risk in Emerging Capital Market
Asri, Marselinus - 2021
This paper investigates specific risk in emerging market. Emerging markets are accumulating capital at a faster rate than developed markets but they lag far behind developed markets. Risk is one of the main factors that investors consider when making investments.Risk contained in Financial...
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Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-examination and Replication
Pincus, Morton; Wu, Shijia; Hwang, Jasper - 2021
A widely cited paper, Cohen, Dey, and Lys (2008, hereinafter CDL), examines accrual (AEM) and real earnings management (REM) pre- and post-Sarbanes Oxley and provides evidence that, in the period immediately following SOX, accruals management declined and was substituted by REM. We re-visit CDL...
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Managers’ Use of External Information in Their Accrual Estimates : Evidence from the Impact of Stock Liquidity on Accruals Quality
Fang, Jing; Myers, Linda A.; G. Raymundo, Fellipe - 2021
Because stock liquidity should improve managers’ access to external information, we examine whether managers of firms with higher stock liquidity form more accurate accrual estimates. Consistent with our expectations, we find that accrual estimation errors of firms with more liquid stocks are...
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Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt : Evidence From Spanish SMEs
Gandía, Juan L.; Huguet, David - 2021
Previous literature shows mixed evidence on the effect of discretionary accruals and auditing on the cost of debt. We hypothesize that, in the SMEs setting, auditing can act as a substitute for accruals quality, and thus audits may mitigate the effect of discretionary accruals on the cost of...
Persistent link: https://ebtypo.dmz1.zbw/10013323897
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The Rise of Accruals Seasonality Spread
Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian - 2021
We document that historical patterns of accruals seasonality predict future stock returns. Firms with historically larger accruals in a given quarter of the year earn lower stock returns when those accruals are expected to be announced. The accruals seasonality spread is significant only in the...
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The detection of earnings management through a decrease of corporate income tax
Wali, Kawa - In: Future Business Journal 7 (2021), pp. 1-12
This paper explores the manner in which Dutch and German listed companies were able to manage earnings by the decline in corporate income tax toward the end of the 2000s. In addition, a recent article examines the existing state of earnings management at a European level in the Netherlands and...
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Comparative Analysis of Real Earnings Management and Accrual-based Earnings Management before and after Convergence of IFRSs in Indonesia
Mas, Daniel - 2021
This study aims to test and analyze real earnings management through cash flow from operations, production costs and discretionary expenses as well as accrual-based earnings management in the period before and after convergence of IFRSs. In this study using the financial statements of 83...
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The impact of debt, taxation and financial crisis on earnings management : the case of Greece
Mamatzakis, Emmanuel C.; Pegkas, Panagiotis; … - In: Managerial finance 49 (2023) 1, pp. 110-134
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Earnings management by family firms to meet the debt covenants : evidence from India
Avabruth, Suhas M.; Padhi, Subha Kant - In: Journal of accounting in emerging economies : JAEE 13 (2023) 1, pp. 93-117
Persistent link: https://ebtypo.dmz1.zbw/10013536237
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Serving the truth : do directors with media background improve financial reporting quality?
Bai, Jing; Tang, Xuesong; Zheng, Yuxin - In: International review of financial analysis 85 (2023), pp. 1-19
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Accruals, cash flows and stock returns : evidence from BIST 100
Kaya, Emine - In: Macroeconomics and finance in emerging market economies 16 (2023) 1, pp. 137-156
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Association between earnings management and corporate governance mechanisms : a study based on select firms in India
Chatterjee, Rajashri; Rakshit, Debdas - In: Global business review 24 (2023) 1, pp. 152-170
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