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Results 21 - 40 of 70  for All Library Resources

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Refined by: Journal Title: Contemporary Accounting Research remove
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21
The Effect of Audit Quality on Earnings Management
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Article
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The Effect of Audit Quality on Earnings Management

Contemporary accounting research, 1998-03, Vol.15 (1), p.1-24 [Peer Reviewed Journal]

1998 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Spring 1998 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.1998.tb00547.x

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22
Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts
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Article
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Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts

Contemporary accounting research, 2004-06, Vol.21 (2), p.431-459 [Peer Reviewed Journal]

2004 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2004 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/TFVV-UYT1-NNYT-1YFH

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23
Earnings Manipulation in Failing Firms
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Article
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Earnings Manipulation in Failing Firms

Contemporary accounting research, 2003-06, Vol.20 (2), p.361-408 [Peer Reviewed Journal]

2003 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2003 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/8EVN-9KRB-3AE4-EE81

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24
Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements
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Article
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Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements

Contemporary accounting research, 2015-03, Vol.32 (1), p.308-335 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Spring 2015 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12091

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25
Ex Ante Severance Agreements and Earnings Management
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Article
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Ex Ante Severance Agreements and Earnings Management

Contemporary accounting research, 2015-09, Vol.32 (3), p.897-940 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Fall 2015 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12103

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26
The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share
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Article
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The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share

Contemporary accounting research, 2014-06, Vol.31 (2), p.498-521 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Summer 2014 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12020

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27
Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation
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Article
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Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

Contemporary accounting research, 2013-03, Vol.30 (1), p.242-268 [Peer Reviewed Journal]

2012 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Spring 2013 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01150.x

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28
Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees
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Article
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Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees

Contemporary accounting research, 2003-09, Vol.20 (3), p.441-464 [Peer Reviewed Journal]

2003 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Fall 2003 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/686E-NF2J-73X6-G540

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29
The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event-Based Approach
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Article
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The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event-Based Approach

Contemporary accounting research, 2013-03, Vol.30 (1), p.215-241 [Peer Reviewed Journal]

2012 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Spring 2013 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2011.01151.x

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30
The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings
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Article
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The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings

Contemporary accounting research, 2015-06, Vol.32 (2), p.789-813 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Summer 2015 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12088

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31
Insider Trading and Earnings Management in Distressed Firms
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Article
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Insider Trading and Earnings Management in Distressed Firms

Contemporary accounting research, 2012-03, Vol.29 (1), p.191-220 [Peer Reviewed Journal]

2011 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Spring 2012 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2011.01084.x

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32
CEO Risk-Related Incentives and Income Smoothing
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Article
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CEO Risk-Related Incentives and Income Smoothing

Contemporary accounting research, 2009-12, Vol.26 (4), p.1029-1065 [Peer Reviewed Journal]

2009 Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/car.26.4.2

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33
Auditor Conservatism, Asymmetric Monitoring, and Earnings Management
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Article
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Auditor Conservatism, Asymmetric Monitoring, and Earnings Management

Contemporary accounting research, 2003-06, Vol.20 (2), p.323-359 [Peer Reviewed Journal]

2003 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2003 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/J29K-MRUA-0APP-YJ6V

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34
Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?
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Article
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Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?

Contemporary accounting research, 2003-06, Vol.20 (2), p.253-294 [Peer Reviewed Journal]

2003 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2003 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/BXXP-RGTD-H0PM-9XAL

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35
Market Consequences of Earnings Management in Response to Security Regulations in China
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Article
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Market Consequences of Earnings Management in Response to Security Regulations in China

Contemporary accounting research, 2005-04, Vol.22 (1), p.95-140 [Peer Reviewed Journal]

2005 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Spring 2005 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/9XVL-P6RR-MTPX-VU8K

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36
How Are Earnings Managed? An Examination of Specific Accruals
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Article
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How Are Earnings Managed? An Examination of Specific Accruals

Contemporary accounting research, 2004-07, Vol.21 (2), p.461-491 [Peer Reviewed Journal]

2004 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2004 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/G4YR-43K8-LGG2-F0XK

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37
The Market Pricing of Special Items that are Included in versus Excluded from Street Earnings
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Article
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The Market Pricing of Special Items that are Included in versus Excluded from Street Earnings

Contemporary accounting research, 2011-09, Vol.28 (3), p.990-1017 [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.1911-3846.2011.01075.x

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38
Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers
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Article
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Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers

Contemporary accounting research, 2006-09, Vol.23 (3), p.655-692 [Peer Reviewed Journal]

2006 Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/5QB8-PBQY-Y86L-DRYL

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39
Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions
Material Type:
Article
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Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions

Contemporary accounting research, 2012-12, Vol.29 (4), p.1060-1086 [Peer Reviewed Journal]

2012 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Winter 2012 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01140.x

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40
Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action
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Article
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Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action

Contemporary accounting research, 2009-09, Vol.26 (3), p.673-699 [Peer Reviewed Journal]

2009 Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/car.26.3.2

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