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Results 1 - 20 of 102  for All Library Resources

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Refined by: Journal Title: The Accounting Review remove
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1
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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2
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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3
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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4
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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5
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
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Article
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Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods

The Accounting review, 2008-05, Vol.83 (3), p.757-787 [Peer Reviewed Journal]

Copyright 2008 American Accounting Association ;Copyright American Accounting Association May 2008 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2008.83.3.757 ;CODEN: ACRVAS

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6
Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management
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Article
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Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management

The Accounting review, 2012-11, Vol.87 (6), p.1861-1884 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Dec 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50230 ;CODEN: ACRVAS

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7
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
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Article
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Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting

The Accounting review, 2009-03, Vol.84 (2), p.467-496 [Peer Reviewed Journal]

2009 American Accounting Association ;Copyright American Accounting Association Mar 2009 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2009.84.2.467 ;CODEN: ACRVAS

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8
Does Earnings Management Affect Firms' Investment Decisions?
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Article
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Does Earnings Management Affect Firms' Investment Decisions?

The Accounting review, 2008-11, Vol.83 (6), p.1571-1603 [Peer Reviewed Journal]

Copyright 2008 American Accounting Association ;Copyright American Accounting Association Nov 2008 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2008.83.6.1571 ;CODEN: ACRVAS

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9
Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity
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Article
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Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity

The Accounting review, 2012-03, Vol.87 (2), p.449-482 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10200 ;CODEN: ACRVAS

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10
Discretionary Revenues as a Measure of Earnings Management
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Article
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Discretionary Revenues as a Measure of Earnings Management

The Accounting review, 2010-03, Vol.85 (2), p.695-717 [Peer Reviewed Journal]

2010 American Accounting Association ;Copyright American Accounting Association Mar 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2010.85.2.695 ;CODEN: ACRVAS

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11
The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?
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Article
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The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?

The Accounting review, , Vol.81 (4), p.925-955 [Peer Reviewed Journal]

ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2006.81.4.925

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12
The Information Role of Conservatism
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Article
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The Information Role of Conservatism

The Accounting review, 2008-03, Vol.83 (2), p.447-478 [Peer Reviewed Journal]

Copyright 2008 American Accounting Association ;Copyright American Accounting Association Mar 2008 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2008.83.2.447 ;CODEN: ACRVAS

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13
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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Article
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Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

The Accounting review, , Vol.77 (s-1), p.61-69 [Peer Reviewed Journal]

COPYRIGHT 2002 American Accounting Association ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2002.77.s-1.61

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14
Internal Audit Quality and Earnings Management
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Article
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Internal Audit Quality and Earnings Management

The Accounting review, 2009-07, Vol.84 (4), p.1255-1280 [Peer Reviewed Journal]

2009 American Accounting Association ;Copyright American Accounting Association Jul 2009 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2009.84.4.1255 ;CODEN: ACRVAS

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15
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
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Article
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The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

The Accounting review, 2006-10, Vol.81 (5), p.983-1016 [Peer Reviewed Journal]

Copyright 2006 American Accounting Association ;Copyright American Accounting Association Oct 2006 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2006.81.5.983 ;CODEN: ACRVAS

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16
Audit Partner Tenure and Audit Quality
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Article
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Audit Partner Tenure and Audit Quality

The Accounting review, 2006-05, Vol.81 (3), p.653-676 [Peer Reviewed Journal]

Copyright 2006 American Accounting Association ;Copyright American Accounting Association May 2006 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2006.81.3.653 ;CODEN: ACRVAS

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17
Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items
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Article
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Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items

The Accounting review, 2010-07, Vol.85 (4), p.1303-1323 [Peer Reviewed Journal]

2010 American Accounting Association ;Copyright American Accounting Association Jul 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2010.85.4.1303 ;CODEN: ACRVAS

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18
Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings
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Article
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Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings

The Accounting review, 2008-09, Vol.83 (5), p.1315-1345 [Peer Reviewed Journal]

Copyright 2008 American Accounting Association ;Copyright American Accounting Association Sep 2008 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2008.83.5.1315 ;CODEN: ACRVAS

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19
Board Committees, CEO Compensation, and Earnings Management
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Article
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Board Committees, CEO Compensation, and Earnings Management

The Accounting review, 2009-05, Vol.84 (3), p.869-891 [Peer Reviewed Journal]

2009 American Accounting Association ;Copyright American Accounting Association May 2009 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2009.84.3.869 ;CODEN: ACRVAS

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20
Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers
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Article
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Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers

The Accounting review, 2008-07, Vol.83 (4), p.1041-1081 [Peer Reviewed Journal]

Copyright 2008 American Accounting Association ;Copyright American Accounting Association Jul 2008 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2008.83.4.1041 ;CODEN: ACRVAS

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