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Results 1 - 20 of 229  for All Library Resources

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1
Understanding earnings quality: A review of the proxies, their determinants and their consequences
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Article
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Understanding earnings quality: A review of the proxies, their determinants and their consequences

Journal of accounting & economics, 2010-12, Vol.50 (2), p.344-401 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.09.001

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2
Does Litigation Deter or Encourage Real Earnings Management?
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Article
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Does Litigation Deter or Encourage Real Earnings Management?

The Accounting review, 2020-05, Vol.95 (3), p.251-278 [Peer Reviewed Journal]

Copyright American Accounting Association May 2020 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52589

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3
Accrual-based and real earnings management activities around seasoned equity offerings
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Article
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Accrual-based and real earnings management activities around seasoned equity offerings

Journal of accounting & economics, 2010-05, Vol.50 (1), p.2-19 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.01.002

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4
Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts
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Article
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Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts

The Accounting review, 2016-07, Vol.91 (4), p.1219-1256 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Jul 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51281 ;CODEN: ACRVAS

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5
Impact of proximity to debt covenant violation on earnings management
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Article
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Impact of proximity to debt covenant violation on earnings management

Review of accounting studies, 2014-03, Vol.19 (1), p.473-505 [Peer Reviewed Journal]

Springer Science+Business Media New York 2013 ;Springer Science+Business Media New York 2014 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-013-9252-9

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6
Corporate governance and earnings management at large U.S. bank holding companies
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Article
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Corporate governance and earnings management at large U.S. bank holding companies

Journal of corporate finance (Amsterdam, Netherlands), 2009-09, Vol.15 (4), p.412-430 [Peer Reviewed Journal]

ISSN: 0929-1199 ;EISSN: 1872-6313 ;DOI: 10.1016/j.jcorpfin.2009.04.003

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7
Abnormal real operations, real earnings management, and subsequent crashes in stock prices
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Article
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Abnormal real operations, real earnings management, and subsequent crashes in stock prices

Review of quantitative finance and accounting, 2016-02, Vol.46 (2), p.217-260 [Peer Reviewed Journal]

Springer Science+Business Media New York 2014 ;Springer Science+Business Media New York 2016 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-014-0468-y

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8
Earnings management in the short- and long-term post-regulation periods
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Article
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Earnings management in the short- and long-term post-regulation periods

Review of quantitative finance and accounting, 2022, Vol.58 (1), p.217-244 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-021-00993-2

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9
Financial misconduct and employee mistreatment: Evidence from wage theft
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Article
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Financial misconduct and employee mistreatment: Evidence from wage theft

Review of accounting studies, 2021-09, Vol.26 (3), p.867-905 [Peer Reviewed Journal]

The Author(s) 2021 ;The Author(s) 2021. 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/s11142-021-09602-y

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10
Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits
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Article
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Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits

Journal of accounting & economics, 2010-02, Vol.49 (1), p.2-25 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2009.09.006

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11
Tone Management
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Article
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Tone Management

The Accounting review, 2014-05, Vol.89 (3), p.1083-1113 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50684 ;CODEN: ACRVAS

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12
The effect of cash flow forecasts on accrual quality and benchmark beating
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Article
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The effect of cash flow forecasts on accrual quality and benchmark beating

Journal of accounting & economics, 2011-04, Vol.51 (3), p.219-239 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.10.005

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13
Earnings quality research: Advances, challenges and future research
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Article
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Earnings quality research: Advances, challenges and future research

Journal of accounting & economics, 2010-12, Vol.50 (2), p.402-409 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.10.004

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14
Auditor reputation and earnings management: International evidence from the banking industry
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Article
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Auditor reputation and earnings management: International evidence from the banking industry

Journal of banking & finance, 2010-10, Vol.34 (10), p.2318-2327 [Peer Reviewed Journal]

ISSN: 0378-4266 ;EISSN: 1872-6372 ;DOI: 10.1016/j.jbankfin.2010.02.020

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15
The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings
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Article
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The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings

The Accounting review, 2017-03, Vol.92 (2), p.69-100 [Peer Reviewed Journal]

2017 American Accounting Association ;Copyright American Accounting Association Mar 2017 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51551 ;CODEN: ACRVAS

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16
The quality of accounting information in politically connected firms
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Article
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The quality of accounting information in politically connected firms

Journal of accounting & economics, 2011-02, Vol.51 (1), p.58-76 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.07.003

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17
Detecting Earnings Management: A New Approach
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Article
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Detecting Earnings Management: A New Approach

Journal 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: JACRBR

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18
Doing good when doing well: evidence on real earnings management
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Article
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Doing good when doing well: evidence on real earnings management

Review of accounting studies, 2021-09, Vol.26 (3), p.906-932 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. 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/s11142-021-09610-y

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19
The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
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Article
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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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20
Earnings management through real activities manipulation
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Article
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Earnings management through real activities manipulation

Journal of accounting & economics, 2006-12, Vol.42 (3), p.335-370 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2006.01.002

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