Identifying unexpected accruals: a comparison of current approaches
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- Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi, 2015. "Analysis of earnings management influence on the investment efficiency of listed Chinese companies," Journal of Empirical Finance, Elsevier, vol. 34(C), pages 60-78.
- Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
- Wendy Heltzer, 2011. "The asymmetric relationship between corporate environmental responsibility and earnings management: Evidence from the United States," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(1), pages 65-88, January.
- Kenneth Small & Seung Kwag & Joanne Li, 2015. "Do shareholder rights influence managerial propensity to engage in earnings management?," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 39(2), pages 308-326, April.
- José A. C. Moreira, 2006. "Discretionary Accruals: The Measurement Error Induced By Conservatism," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(2), pages 115-125.
- Arnedo, Laura & Lizarraga, Fermin & Sanchez, Santiago, 2007. "Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case," The International Journal of Accounting, Elsevier, vol. 42(3), pages 305-328.
- Papanastasopoulos, Georgios & Thomakos, Dimitrios & Wang, Tao, 2011.
"Information in balance sheets for future stock returns: Evidence from net operating assets,"
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- George Papanastasopoulos & Dimitrios Thomakos & Tao Wang, 2007. "Information in Balance Sheets for Future Stock Returns: Evidence from Net Operating Assets," Working Paper series 45_07, Rimini Centre for Economic Analysis.
- Giuseppe Ianniello, 2015. "The effects of board and auditor independence on earnings quality: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 229-253, February.
- A. Szczesny & A. Lenk & T. Huang, 2008. "Substitution, availability and preferences in earnings management: empirical evidence from China," Review of Managerial Science, Springer, vol. 2(2), pages 129-160, July.
- Lin, Fengyi & Wu, Chung-Min & Fang, Tzu-Yi & Wun, Jheng-Ci, 2014. "The relations among accounting conservatism, institutional investors and earnings manipulation," Economic Modelling, Elsevier, vol. 37(C), pages 164-174.
- José António Moreira & Peter F. Pope, 2006. "Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models," CEF.UP Working Papers 0604, Universidade do Porto, Faculdade de Economia do Porto.
- repec:eee:advacc:v:29:y:2013:i:1:p:85-96 is not listed on IDEAS
- Athanasakou, Vasiliki & Strong, Norman & Walker, Martin, 2010. "The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3," The International Journal of Accounting, Elsevier, vol. 45(2), pages 224-257, June.
- Jinhan Pae, 2005. "Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals," Review of Quantitative Finance and Accounting, Springer, vol. 24(1), pages 5-22, January.
- José A. C. Moreira & Peter F. Pope, 2007. "Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?," CEF.UP Working Papers 0703, Universidade do Porto, Faculdade de Economia do Porto.
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