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Results 1 - 20 of 114  for All Library Resources

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Refined by: Journal Title: Contemporary Accounting Research remove
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1
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation
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The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation

Contemporary accounting research, 2021-04, Vol.38 (1), p.242-275 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12634

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2
Horizon‐Induced Optimism as a Gateway to Earnings Management
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Horizon‐Induced Optimism as a Gateway to Earnings Management

Contemporary accounting research, 2018-03, Vol.35 (1), p.7-30 [Peer Reviewed Journal]

CAAA ;2018 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12388

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3
The Influence of Management's Internal Audit Experience on Earnings Management
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The Influence of Management's Internal Audit Experience on Earnings Management

Contemporary accounting research, 2022-10, Vol.39 (3), p.1834-1870 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2022 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12770

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4
A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes
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A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes

Contemporary accounting research, 2023-04, Vol.40 (1), p.406-450 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12830

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5
Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness
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Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness

Contemporary accounting research, 2021-12, Vol.38 (4), p.2691-2722 [Peer Reviewed Journal]

2021 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12695

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6
Accounting for R&D: Evidence and Implications
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Article
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Accounting for R&D: Evidence and Implications

Contemporary accounting research, 2022-09, Vol.39 (3), p.2212-2233 [Peer Reviewed Journal]

2022 The Authors. published by Wiley Periodicals LLC on behalf of the Canadian Academic Accounting Association. ;2022. This article is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12780

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7
The Effects of Creative Culture on Real Earnings Management
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The Effects of Creative Culture on Real Earnings Management

Contemporary accounting research, 2020-12, Vol.37 (4), p.2319-2356 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12586

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8
Measuring Real Activity Management
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Article
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Measuring Real Activity Management

Contemporary accounting research, 2020-06, Vol.37 (2), p.1172-1198 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12553

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9
The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
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The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary accounting research, 2020-06, Vol.37 (2), p.917-944 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12546

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10
Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers
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Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers

Contemporary accounting research, 2019-12, Vol.36 (4), p.2610-2634 [Peer Reviewed Journal]

CAAA ;2019 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12493

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11
Political Connections and the Trade‐Off Between Real and Accrual‐Based Earnings Management
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Political Connections and the Trade‐Off Between Real and Accrual‐Based Earnings Management

Contemporary accounting research, 2022-10, Vol.39 (4), p.2730-2757 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2022 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12811

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12
Disclosure of tax‐related critical audit matters and tax‐related outcomes
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Article
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Disclosure of tax‐related critical audit matters and tax‐related outcomes

Contemporary accounting research, 2024-01 [Peer Reviewed Journal]

ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12920

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13
The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
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The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks

Contemporary accounting research, 2010-09, Vol.27 (3), p.855-888 [Peer Reviewed Journal]

2010 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Fall 2010 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2010.01029.x

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14
Common Institutional Ownership and Earnings Management
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Article
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Common Institutional Ownership and Earnings Management

Contemporary accounting research, 2021-03, Vol.38 (1), p.208-241 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12628

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15
Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China
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Article
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Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary accounting research, 2011-09, Vol.28 (3), p.892-925 [Peer Reviewed Journal]

2011 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Fall 2011 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2011.01088.x

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16
Optimal Conservatism with Earnings Manipulation
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Optimal Conservatism with Earnings Manipulation

Contemporary accounting research, 2017-03, Vol.34 (1), p.252-284 [Peer Reviewed Journal]

CAAA ;2017 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12247

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17
The Relation Between Earnings Management and Non‐GAAP Reporting
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Article
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The Relation Between Earnings Management and Non‐GAAP Reporting

Contemporary accounting research, 2017-06, Vol.34 (2), p.750-782 [Peer Reviewed Journal]

CAAA ;2017 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12284

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18
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World
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The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World

Contemporary accounting research, 2008-03, Vol.25 (1), p.157-191 [Peer Reviewed Journal]

2008 Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/car.25.1.6

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19
Labor Unions and Income Smoothing
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Article
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Labor Unions and Income Smoothing

Contemporary accounting research, 2018-09, Vol.35 (3), p.1201-1228 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12321

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20
Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk
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Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk

Contemporary accounting research, 2018-03, Vol.35 (1), p.558-587 [Peer Reviewed Journal]

CAAA ;2018 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12353

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