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There are 15054 results for: content related to: Errors in Estimating Accruals: Implications for Empirical Research

  1. Detecting Earnings Management: A New Approach

    Journal of Accounting Research

    Volume 50, Issue 2, May 2012, Pages: 275–334, PATRICIA M. DECHOW, AMY P. HUTTON, JUNG HOON KIM and RICHARD G. SLOAN

    Article first published online : 17 APR 2012, DOI: 10.1111/j.1475-679X.2012.00449.x

  2. Predicting Stock Market Returns with Aggregate Discretionary Accruals

    Journal of Accounting Research

    Volume 48, Issue 4, September 2010, Pages: 815–858, QIANG KANG, QIAO LIU and RONG QI

    Article first published online : 31 MAR 2010, DOI: 10.1111/j.1475-679X.2010.00379.x

  3. Abnormal Accrual Estimates and Evidence of Mispricing

    Journal of Business Finance & Accounting

    Volume 39, Issue 1-2, January/February 2012, Pages: 1–34, C.S. Agnes Cheng, Cathy Zishang Liu and Wayne Thomas

    Article first published online : 2 MAR 2012, DOI: 10.1111/j.1468-5957.2011.02274.x

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    Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management

    Journal of Business Finance & Accounting

    Volume 41, Issue 1-2, January/February 2014, Pages: 100–127, Denis Cormier, Pascale Lapointe-Antunes and Bruce J. McConomy

    Article first published online : 24 FEB 2014, DOI: 10.1111/jbfa.12060

  5. Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments

    Accounting & Finance

    Volume 50, Issue 2, June 2010, Pages: 447–480, Mark Wilson and Liang Wui Wang

    Article first published online : 17 NOV 2009, DOI: 10.1111/j.1467-629X.2009.00324.x

  6. Accruals and the Conditional Equity Premium

    Journal of Accounting Research

    Volume 49, Issue 1, March 2011, Pages: 187–221, HUI GUO and XIAOWEN JIANG

    Article first published online : 14 DEC 2010, DOI: 10.1111/j.1475-679X.2010.00393.x

  7. Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence

    Journal of Business Finance & Accounting

    Volume 37, Issue 9-10, November/December 2010, Pages: 1145–1176, Aloke Ghosh, Antonio Marra and Doocheol Moon

    Article first published online : 23 DEC 2010, DOI: 10.1111/j.1468-5957.2010.02218.x

  8. Managers: Their Effects on Accruals and Firm Policies

    Journal of Business Finance & Accounting

    Volume 40, Issue 1-2, January/February 2013, Pages: 82–114, Douglas Dejong and Zhejia Ling

    Article first published online : 25 FEB 2013, DOI: 10.1111/jbfa.12012

  9. Discussion of Detecting Earnings Management: A New Approach

    Journal of Accounting Research

    Volume 50, Issue 2, May 2012, Pages: 335–347, JOSEPH GERAKOS

    Article first published online : 23 MAR 2012, DOI: 10.1111/j.1475-679X.2012.00452.x

  10. The Effect of Earnings Management on the Asymmetric Timeliness of Earnings

    Journal of Business Finance & Accounting

    Volume 32, Issue 3-4, April 2005, Pages: 691–726, Juan Manuel García Lara, Beatriz García Osma and Araceli Mora

    Article first published online : 20 APR 2005, DOI: 10.1111/j.0306-686X.2005.00610.x

  11. Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures

    Journal of Business Finance & Accounting

    Volume 26, Issue 7-8, September/October 1999, Pages: 833–862, Steven Young

    Article first published online : 3 MAR 2003, DOI: 10.1111/1468-5957.00277

  12. Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings

    Journal of Accounting Research

    Volume 40, Issue 4, September 2002, Pages: 987–1012, Steven Balsam, Eli Bartov and Carol Marquardt

    Article first published online : 17 DEC 2002, DOI: 10.1111/1475-679X.00079

  13. Earnings Management Vehicles for Korean Firms

    Journal of International Financial Management & Accounting

    Volume 17, Issue 2, Summer 2006, Pages: 85–109, Soon Suk Yoon, Gary Miller and Pornsit Jiraporn

    Article first published online : 23 MAY 2006, DOI: 10.1111/j.1467-646X.2006.00122.x

  14. Information Uncertainty, Earnings Management, and Long-run Stock Performance Following Initial Public Offerings

    Journal of Business Finance & Accounting

    Volume 40, Issue 9-10, November/December 2013, Pages: 1126–1154, Sheng-Syan Chen, Wen-Chun Lin, Shao-Chi Chang and Chih-Yen Lin

    Article first published online : 17 DEC 2013, DOI: 10.1111/jbfa.12046

  15. Strategic Conservative Earnings Management of Technology Firms: Evidence from the IPO Market

    Financial Markets, Institutions & Instruments

    Volume 21, Issue 5, December 2012, Pages: 261–293, Bill B. Francis, Iftekhar Hasan and Mingming Zhou

    Article first published online : 16 NOV 2012, DOI: 10.1111/fmii.12001

  16. Discretionary Accounting Choices and CEO Compensation

    Contemporary Accounting Research

    Volume 15, Issue 3, Fall 1998, Pages: 229–252, STEVEN BALSAM

    Article first published online : 20 APR 2010, DOI: 10.1111/j.1911-3846.1998.tb00558.x

  17. Does Investor Sentiment Affect Earnings Management?

    Journal of Business Finance & Accounting

    Volume 40, Issue 7-8, September/October 2013, Pages: 869–900, Ana Simpson

    Article first published online : 30 AUG 2013, DOI: 10.1111/jbfa.12038

  18. Do Analysts Disclose Cash Flow Forecasts with Earnings Estimates when Earnings Quality is Low?

    Journal of Business Finance & Accounting

    Volume 41, Issue 3-4, April/May 2014, Pages: 401–434, Pawel Bilinski

    Article first published online : 13 DEC 2013, DOI: 10.1111/jbfa.12056

  19. Accounting Choices of Issuers of Initial Public Offerings

    Contemporary Accounting Research

    Volume 11, Issue 1, Summer-Fall 1994, Pages: 1–31, JOHN M. FRIEDLAN

    Article first published online : 20 APR 2010, DOI: 10.1111/j.1911-3846.1994.tb00434.x

  20. To improve investors' valuation of accounting earnings in emerging markets: evidence from Taiwan

    Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration

    Volume 27, Issue 4, December 2010, Pages: 376–390, Anlin Chen, Lanfeng Kao and Meilan Tsao

    Article first published online : 19 JUL 2010, DOI: 10.1002/cjas.155