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Results 1 - 20 of 160  for All Library Resources

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Refined by: Journal Title: The Accounting Review remove
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1
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting
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Article
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When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting

The Accounting review, 2023-11, Vol.98 (7), p.261-288 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2021-0600

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2
Overvaluation and the Choice of Alternative Earnings Management Mechanisms
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Article
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Overvaluation and the Choice of Alternative Earnings Management Mechanisms

The Accounting review, 2011-09, Vol.86 (5), p.1491-1518 [Peer Reviewed Journal]

2011 American Accounting Association ;Copyright American Accounting Association Sep 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10092 ;CODEN: ACRVAS

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3
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
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Article
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

The Accounting review, 2012-03, Vol.87 (2), p.675-703 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10196 ;CODEN: ACRVAS

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4
Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation
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Article
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Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation

The Accounting review, 2016-03, Vol.91 (2), p.559-586 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Mar 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51153 ;CODEN: ACRVAS

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5
Internal Governance and Real Earnings Management
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Article
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Internal Governance and Real Earnings Management

The Accounting review, 2016-07, Vol.91 (4), p.1051-1085 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Jul 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51275 ;CODEN: ACRVAS

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6
Does Litigation Deter or Encourage Real Earnings Management?
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Article
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Does Litigation Deter or Encourage Real Earnings Management?

The Accounting review, 2020-05, Vol.95 (3), p.251-278 [Peer Reviewed Journal]

Copyright American Accounting Association May 2020 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52589

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7
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior
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Article
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Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

The Accounting review, 2021-05, Vol.96 (3), p.141-163 [Peer Reviewed Journal]

Copyright American Accounting Association May 2021 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2017-0035

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8
Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts
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Article
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Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts

The Accounting review, 2016-07, Vol.91 (4), p.1219-1256 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Jul 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51281 ;CODEN: ACRVAS

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9
Earnings Management and Earnings Quality: Theory and Evidence
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Article
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Earnings Management and Earnings Quality: Theory and Evidence

The Accounting review, 2019-07, Vol.94 (4), p.77-101 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2019 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52282

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10
The Spillover Effect of Peer CEO Turnover on Real Earnings Management
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Article
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The Spillover Effect of Peer CEO Turnover on Real Earnings Management

The Accounting review, 2023-11, Vol.98 (7), p.479-501 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0526

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11
The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions
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Article
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The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions

The Accounting review, 2018-09, Vol.93 (5), p.145-163 [Peer Reviewed Journal]

2018 American Accounting Association ;Copyright American Accounting Association Sep 2018 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52032

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12
Evidence on Contagion in Earnings Management
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Article
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Evidence on Contagion in Earnings Management

The Accounting review, 2015-11, Vol.90 (6), p.2337-2373 [Peer Reviewed Journal]

2015 American Accounting Association ;Copyright American Accounting Association Nov 2015 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51062 ;CODEN: ACRVAS

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13
Is Earnings Quality Associated with Corporate Social Responsibility?
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Article
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Is Earnings Quality Associated with Corporate Social Responsibility?

The Accounting review, 2012-05, Vol.87 (3), p.761-796 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association May 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10209 ;CODEN: ACRVAS

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14
Tone Management
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Article
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Tone Management

The Accounting review, 2014-05, Vol.89 (3), p.1083-1113 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50684 ;CODEN: ACRVAS

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15
Deceiving Two Masters: The Effects of Labor Market Incentives on Reporting Bias and Market Efficiency
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Article
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Deceiving Two Masters: The Effects of Labor Market Incentives on Reporting Bias and Market Efficiency

The Accounting review, 2024-01, Vol.99 (1), p.207-233 [Peer Reviewed Journal]

Copyright American Accounting Association Jan 2024 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0061

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16
The Impact of Religion on Financial Reporting Irregularities
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Article
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The Impact of Religion on Financial Reporting Irregularities

The Accounting review, 2012-03, Vol.87 (2), p.645-673 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10206 ;CODEN: ACRVAS

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17
Managerial Ability and Earnings Quality
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Article
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Managerial Ability and Earnings Quality

The Accounting review, 2013-03, Vol.88 (2), p.463-498 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Mar 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50318 ;CODEN: ACRVAS

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18
The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings
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Article
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The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings

The Accounting review, 2017-03, Vol.92 (2), p.69-100 [Peer Reviewed Journal]

2017 American Accounting Association ;Copyright American Accounting Association Mar 2017 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51551 ;CODEN: ACRVAS

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19
Earnings Management within Multinational Corporations
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Article
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Earnings Management within Multinational Corporations

The Accounting review, 2019-07, Vol.94 (4), p.45-76 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2019 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52274

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20
Non-GAAP Reporting and Investment
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Article
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Non-GAAP Reporting and Investment

The Accounting review, 2024-03, Vol.99 (2), p.1-27 [Peer Reviewed Journal]

Copyright American Accounting Association Mar 2024 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2021-0384

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