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Material Type: Article
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Defining, measuring, and modeling accruals: a guide for researchersReview of accounting studies, 2018-09, Vol.23 (3), p.827-871 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Accounting Studies is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-018-9457-zFull text available |
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Material Type: Article
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Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firmsInvestment management & financial innovations, 2023-11, Vol.20 (4), p.182-193 [Peer Reviewed Journal]ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.20(4).2023.16Full text available |
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Material Type: Article
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Enforcement, Managerial Discretion, and the Informativeness of AccrualsThe European accounting review, 2021-08, Vol.30 (4), p.705-732 [Peer Reviewed Journal]2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2020 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2020.1771393Digital Resources/Online E-Resources |
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Material Type: Article
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BTD anormais, accruals discricionários e qualidade dos accruals em empresas de capital aberto listadas no BrasilRevista Contemporânea de Contabilidade, 2018, Vol.15 (35), p.108-141 [Peer Reviewed Journal]LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1807-1821Full text available |
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Material Type: Article
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Abnormal Accrual Estimates and Evidence of MispricingJournal of business finance & accounting, 2012-01, Vol.39 (1-2), p.1-34 [Peer Reviewed Journal]2012 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Jan/Feb 2012 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2011.02274.xFull text available |
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Material Type: Article
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Detecting Earnings Management: A New ApproachJournal of accounting research, 2012-05, Vol.50 (2), p.275-334 [Peer Reviewed Journal]2012 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2012 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2012.00449.x ;CODEN: JACRBRFull text available |
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Material Type: Article
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Religious Social Norms and Corporate Financial ReportingJournal of business finance & accounting, 2012-09, Vol.39 (7-8), p.845-875 [Peer Reviewed Journal]2012 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Sep/Oct 2012 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2012.02295.xFull text available |
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Material Type: Article
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Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?The Accounting review, 2011-01, Vol.86 (1), p.259-286 [Peer Reviewed Journal]2011 American Accounting Association ;Copyright American Accounting Association Jan 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.00000009 ;CODEN: ACRVASFull text available |
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9 |
Material Type: Article
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The Mispricing of Abnormal AccrualsThe Accounting review, 2001-07, Vol.76 (3), p.357-373 [Peer Reviewed Journal]Copyright 2001 American Accounting Association ;Copyright American Accounting Association Jul 2001 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2001.76.3.357 ;CODEN: ACRVASFull text available |
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10 |
Material Type: Article
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The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit CommitteesContemporary accounting research, 2010-09, Vol.27 (3), p.787-827 [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.1911-3846.2010.01027.xFull text available |
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Material Type: Article
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The impact of earnings management on market liquidityInvestment management & financial innovations, 2020-07, Vol.17 (2), p.389-396 [Peer Reviewed Journal]Jul 2020. 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: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.17(2).2020.30Full text available |
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12 |
Material Type: Article
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Possibilities and limitations of the use of total accruals models in the detection of earnings managementZeszyty teoretyczne rachunkowości, 2018-11, Vol.2018 (100 (156)), p.49-66 [Peer Reviewed Journal]ISSN: 1641-4381 ;EISSN: 2391-677X ;DOI: 10.5604/01.3001.0012.7311Full text available |
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13 |
Material Type: Article
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Earnings management in V4 countries: the evidence of earnings smoothing and inflatingEconomic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1452-14702020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License 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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1831944Full text available |
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14 |
Material Type: Article
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The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the WorldContemporary 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.25.1.6Full text available |
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Material Type: Article
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Accruals Quality and Internal Control over Financial ReportingThe Accounting review, 2007-10, Vol.82 (5), p.1141-1170 [Peer Reviewed Journal]Copyright 2007 American Accounting Association ;Copyright American Accounting Association Oct 2007 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2007.82.5.1141 ;CODEN: ACRVASFull text available |
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16 |
Material Type: Article
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Discretionary Revenues as a Measure of Earnings ManagementThe 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: ACRVASFull text available |
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Material Type: Article
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The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from KoreaCogent business & management, 2022-12, Vol.9 (1), p.1-20 [Peer Reviewed Journal]2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2096800Full text available |
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18 |
Material Type: Article
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Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary AccrualsThe Accounting review, 2006-07, Vol.81 (4), p.781-809 [Peer Reviewed Journal]ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2006.81.4.781Full text available |
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Material Type: Article
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Entropy-balanced accrualsReview of accounting studies, 2020-03, Vol.25 (1), p.84-119 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2020 ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-019-09525-9Full text available |
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20 |
Material Type: Article
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Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?Managerial auditing journal, 2015-03, Vol.30 (3), p.277-298 [Peer Reviewed Journal]Emerald Group Publishing Limited 2015 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-02-2014-0997Full text available |