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There are 7795 results for: content related to: Pricing of innate and discretionary accruals in Australian debt

  1. Information Risk and the Cost of Capital

    Journal of Risk and Insurance

    Volume 81, Issue 4, December 2014, Pages: 861–882, David L. Eckles, Martin Halek and Rongrong Zhang

    Version of Record online : 11 JUL 2013, DOI: 10.1111/j.1539-6975.2013.01526.x

  2. Information Risk and Underwriter Switching in SEOs: Evidence from China

    Journal of Business Finance & Accounting

    Volume 37, Issue 7-8, July/August 2010, Pages: 905–928, Wei Luo, Pingui Rao and Heng Yue

    Version of Record online : 9 JUN 2010, DOI: 10.1111/j.1468-5957.2010.02211.x

  3. You have free access to this content
    Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia

    Journal of Business Finance & Accounting

    Volume 36, Issue 1-2, January/March 2009, Pages: 51–72, Philip Gray, Ping-Sheng Koh and Yen H Tong

    Version of Record online : 7 JAN 2009, DOI: 10.1111/j.1468-5957.2008.02118.x

  4. You have full text access to this OnlineOpen article
    Earnings Quality Measures and Excess Returns

    Journal of Business Finance & Accounting

    Volume 41, Issue 5-6, June/July 2014, Pages: 545–571, Pietro Perotti and Alfred Wagenhofer

    Version of Record online : 18 APR 2014, DOI: 10.1111/jbfa.12071

  5. 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

    Version of Record online : 2 MAR 2012, DOI: 10.1111/j.1468-5957.2011.02274.x

  6. 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

    Version of Record online : 17 APR 2012, DOI: 10.1111/j.1475-679X.2012.00449.x

  7. Do Investors Price Accruals Quality? A Reexamination in the Implied Cost of Equity Capital

    Asia-Pacific Journal of Financial Studies

    Volume 41, Issue 4, August 2012, Pages: 458–490, Lee-Seok Hwang and Seung-Yeon Lim

    Version of Record online : 20 AUG 2012, DOI: 10.1111/j.2041-6156.2012.01079.x

  8. Accruals Quality and Debt Maturity Structure

    Abacus

    Volume 46, Issue 2, June 2010, Pages: 188–210, PEDRO J. GARCÍA-TERUEL, PEDRO MARTÍNEZ-SOLANO and JUAN P. SÁNCHEZ-BALLESTA

    Version of Record online : 21 MAY 2010, DOI: 10.1111/j.1467-6281.2010.00312.x

  9. 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

    Version of Record online : 31 MAR 2010, DOI: 10.1111/j.1475-679X.2010.00379.x

  10. How Do Auditor Fees Affect Accruals Quality? Additional Evidence

    International Journal of Auditing

    Volume 19, Issue 3, November 2015, Pages: 238–251, Vivek Mande and Myungsoo Son

    Version of Record online : 22 APR 2015, DOI: 10.1111/ijau.12038

  11. Earnings persistence, accruals and managerial share ownership

    Accounting & Finance

    Volume 48, Issue 3, September 2008, Pages: 475–502, Rosalyn Oei, Alan Ramsay and Paul Mather

    Version of Record online : 6 MAY 2008, DOI: 10.1111/j.1467-629X.2007.00248.x

  12. Accruals and the Conditional Equity Premium

    Journal of Accounting Research

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

    Version of Record online : 14 DEC 2010, DOI: 10.1111/j.1475-679X.2010.00393.x

  13. Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly

    Contemporary Accounting Research

    Volume 31, Issue 4, Winter 2014, Pages: 1143–1170, Partha S. Mohanram

    Version of Record online : 9 JUN 2014, DOI: 10.1111/1911-3846.12056

  14. You have free access to this content
    The Changing Landscape of Accrual Accounting

    Journal of Accounting Research

    Volume 54, Issue 1, March 2016, Pages: 41–78, ROBERT M. BUSHMAN, ALINA LERMAN and X. FRANK ZHANG

    Version of Record online : 13 JAN 2016, DOI: 10.1111/1475-679X.12100

  15. Does news play an important role in the correction process of the accrual anomaly?

    Accounting & Finance

    Volume 55, Issue 2, June 2015, Pages: 497–518, Pyung K. Kang, Dan Palmon and Ari Yezegel

    Version of Record online : 16 DEC 2013, DOI: 10.1111/acfi.12060

  16. The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

    Journal of International Financial Management & Accounting

    Volume 21, Issue 3, Autumn 2010, Pages: 220–278, Huifa Chen, Qingliang Tang, Yihong Jiang and Zhijun Lin

    Version of Record online : 5 AUG 2010, DOI: 10.1111/j.1467-646X.2010.01041.x

  17. Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland

    International Journal of Auditing

    Volume 15, Issue 1, March 2011, Pages: 88–108, Jukka Karjalainen

    Version of Record online : 21 JAN 2011, DOI: 10.1111/j.1099-1123.2010.00424.x

  18. Innate and discretionary accruals quality and corporate governance

    Accounting & Finance

    Volume 50, Issue 1, March 2010, Pages: 171–195, Pamela Kent, James Routledge and Jenny Stewart

    Version of Record online : 21 OCT 2009, DOI: 10.1111/j.1467-629X.2009.00321.x

  19. 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

    Version of Record online : 25 FEB 2013, DOI: 10.1111/jbfa.12012

  20. Dissemination of Accruals Information, Role of Semi-Annual Reporting, and Analysts' Earnings Forecasts: Evidence from Japan

    Journal of International Financial Management & Accounting

    Volume 21, Issue 2, Summer 2010, Pages: 120–160, Keiichi Kubota, Kazuyuki Suda and Hitoshi Takehara

    Version of Record online : 13 APR 2010, DOI: 10.1111/j.1467-646X.2010.01038.x