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Results 1 - 20 of 33,886,661  for All Library Resources

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1
The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
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The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains

The Accounting review, 2014-05, Vol.89 (3), p.933-958 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50683 ;CODEN: ACRVAS

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2
Meet, beat, and pollute
Meet, beat, and pollute
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Meet, beat, and pollute

Review of accounting studies, 2022-09, Vol.27 (3), p.1038-1078 [Peer Reviewed Journal]

The Author(s) 2022 ;The Author(s) 2022. This work 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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09694-0

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3
Management of Reported and Forecast EPS, Investor Responses, and Research Implications
Management of Reported and Forecast EPS, Investor Responses, and Research Implications
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Management of Reported and Forecast EPS, Investor Responses, and Research Implications

Management science, 2018-09, Vol.64 (9), p.4277-4301 [Peer Reviewed Journal]

2017 INFORMS ;COPYRIGHT 2018 Institute for Operations Research and the Management Sciences ;Copyright Institute for Operations Research and the Management Sciences Sep 2018 ;ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.2017.2832

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4
The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
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The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements

Review of accounting studies, 2016-03, Vol.21 (1), p.198-250 [Peer Reviewed Journal]

Springer Science+Business Media New York 2015 ;Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-015-9345-8

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5
Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts
Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts
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Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts

The Journal of finance (New York), 2009-10, Vol.64 (5), p.2361-2388 [Peer Reviewed Journal]

Copyright 2009 The American Finance Association ;2009 the American Finance Association ;Copyright Blackwell Publishers Inc. Oct 2009 ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/j.1540-6261.2009.01503.x ;CODEN: JLFIAN

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6
How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
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How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?

The Accounting review, 2004-01, Vol.79 (1), p.25-50 [Peer Reviewed Journal]

Copyright 2004 American Accounting Association ;COPYRIGHT 2004 American Accounting Association ;Copyright American Accounting Association Jan 2004 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2004.79.1.25 ;CODEN: ACRVAS

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7
Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expenditures
Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expenditures
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Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expenditures

South African Journal of Economic and Management Sciences, 2023, Vol.26 (1), p.1-8 [Peer Reviewed Journal]

COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2023. This work is published under https://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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v26i1.4600

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8
Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations
Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations
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Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations

Journal of business ethics, 2024-05, Vol.191 (3), p.551-570 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Nature B.V. 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-023-05453-6

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9
Analyst ability and research effort: non-EPS forecast provision as a research quality signal
Analyst ability and research effort: non-EPS forecast provision as a research quality signal
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Analyst ability and research effort: non-EPS forecast provision as a research quality signal

Review of accounting studies, 2023-09, Vol.28 (3), p.1263-1315 [Peer Reviewed Journal]

The Author(s) 2023 ;The Author(s) 2023. This work 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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-023-09791-8

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10
Quadrophobia: Strategic Rounding of EPS Data
Quadrophobia: Strategic Rounding of EPS Data
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Quadrophobia: Strategic Rounding of EPS Data

Journal of financial and quantitative analysis, 2023-12, Vol.58 (8), p.3231-3273 [Peer Reviewed Journal]

The Author(s), 2022. Published by Cambridge University Press on behalf of the Michael G. Foster School of Business, University of Washington ;The Author(s), 2022. Published by Cambridge University Press on behalf of the Michael G. Foster School of Business, University of Washington. This work is licensed under the Creative Commons Attribution – Non-Commercial – No Derivatives License This is an Open Access article, distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives licence (https://creativecommons.org/licenses/by-nc-nd/4.0), which permits non-commercial re-use, distribution, and reproduction in any medium, provided that no alterations are made and the original article is properly cited. The written permission of Cambridge University Press must be obtained prior to any commercial use and/or adaptation of the article. (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0022-1090 ;EISSN: 1756-6916 ;DOI: 10.1017/S0022109022001375

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11
Analysts' Motives for Rounding EPS Forecasts
Analysts' Motives for Rounding EPS Forecasts
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Analysts' Motives for Rounding EPS Forecasts

The Accounting review, 2012-11, Vol.87 (6), p.1939-1966 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Dec 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50226 ;CODEN: ACRVAS

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12
Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts
Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts
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Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts

Journal of accounting research, 2012-12, Vol.50 (5), p.1217-1244 [Peer Reviewed Journal]

2012 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00461.x ;CODEN: JACRBR

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13
Investor Sentiment and Analysts' Earnings Forecast Errors
Investor Sentiment and Analysts' Earnings Forecast Errors
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Investor Sentiment and Analysts' Earnings Forecast Errors

Management science, 2012-02, Vol.58 (2), p.293-307 [Peer Reviewed Journal]

2012 INFORMS ;COPYRIGHT 2012 Institute for Operations Research and the Management Sciences ;Copyright Institute for Operations Research and the Management Sciences Feb 2012 ;ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.1110.1356 ;CODEN: MNSCDI

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14
Earnings Management, Board Composition and Earnings Persistence in Emerging Market
Earnings Management, Board Composition and Earnings Persistence in Emerging Market
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Earnings Management, Board Composition and Earnings Persistence in Emerging Market

Sustainability, 2022-02, Vol.14 (3), p.1061 [Peer Reviewed Journal]

2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su14031061

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15
Does Tax Planning Affect Analysts' Forecast Accuracy?
Does Tax Planning Affect Analysts' Forecast Accuracy?
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Does Tax Planning Affect Analysts' Forecast Accuracy?

Contemporary accounting research, 2019-12, Vol.36 (4), p.2663-2694 [Peer Reviewed Journal]

CAAA ;2019 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12515

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16
The Determinants and Informativeness of Non-GAAP Revenue Disclosures
The Determinants and Informativeness of Non-GAAP Revenue Disclosures
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The Determinants and Informativeness of Non-GAAP Revenue Disclosures

The Accounting review, 2022-11, Vol.97 (7), p.23-48 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2022 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2020-0466

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17
SEC Scrutiny and the Evolution of Non-GAAP Reporting
SEC Scrutiny and the Evolution of Non-GAAP Reporting
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SEC Scrutiny and the Evolution of Non-GAAP Reporting

The Accounting review, 2008-01, Vol.83 (1), p.157-184 [Peer Reviewed Journal]

Copyright 2008 American Accounting Association ;Copyright American Accounting Association Jan 2008 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2008.83.1.157 ;CODEN: ACRVAS

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18
CEO Narcissism and Accounting: A Picture of Profits
CEO Narcissism and Accounting: A Picture of Profits
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CEO Narcissism and Accounting: A Picture of Profits

Journal of management accounting research, 2014-12, Vol.26 (2), p.243-267 [Peer Reviewed Journal]

Copyright American Accounting Association Dec 2014 ;ISSN: 1049-2127 ;EISSN: 1558-8033 ;DOI: 10.2308/jmar-50638

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19
Stock repurchases as an earnings management device
Stock repurchases as an earnings management device
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Stock repurchases as an earnings management device

Journal of accounting & economics, 2006-04, Vol.41 (1), p.3-27 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2005.10.002

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20
Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management
Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management
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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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