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There are 6016 results for: content related to: Highly Valued Equity and Discretionary Accruals

  1. 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

  2. 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

  3. Earnings Management and the Post-earnings Announcement Drift

    Financial Management

    Volume 40, Issue 3, Fall 2011, Pages: 591–621, Henock Louis and Amy X. Sun

    Version of Record online : 21 SEP 2011, DOI: 10.1111/j.1755-053X.2011.01154.x

  4. The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management

    Journal of Accounting Research

    Volume 45, Issue 5, December 2007, Pages: 1017–1053, PAUL HRIBAR and D. CRAIG NICHOLS

    Version of Record online : 28 SEP 2007, DOI: 10.1111/j.1475-679X.2007.00259.x

  5. The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

    Journal of Business Finance & Accounting

    Volume 36, Issue 9-10, November/December 2009, Pages: 1087–1116, Salma S. Ibrahim

    Version of Record online : 26 OCT 2009, DOI: 10.1111/j.1468-5957.2009.02171.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. The q-Theory Approach to Understanding the Accrual Anomaly

    Journal of Accounting Research

    Volume 48, Issue 1, March 2010, Pages: 177–223, JIN (GINGER) WU, LU ZHANG and X. FRANK ZHANG

    Version of Record online : 19 AUG 2009, DOI: 10.1111/j.1475-679X.2009.00353.x

  8. The Information Content of Forward-Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach

    Journal of Accounting Research

    Volume 48, Issue 5, December 2010, Pages: 1049–1102, FENG LI

    Version of Record online : 16 AUG 2010, DOI: 10.1111/j.1475-679X.2010.00382.x

  9. Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management

    Australian Accounting Review

    Volume 25, Issue 3, September 2015, Pages: 279–291, Sarowar Hossain and Gary S. Monroe

    Version of Record online : 17 SEP 2015, DOI: 10.1111/auar.12059

  10. Short Selling and Earnings Management: A Controlled Experiment

    The Journal of Finance

    Volume 71, Issue 3, June 2016, Pages: 1251–1294, VIVIAN W. FANG, ALLEN H. HUANG and JONATHAN M. KARPOFF

    Version of Record online : 11 MAY 2016, DOI: 10.1111/jofi.12369

  11. 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

    Version of Record online : 23 DEC 2010, DOI: 10.1111/j.1468-5957.2010.02218.x

  12. Managerial Discretion in Accruals and Informational Efficiency

    Journal of Business Finance & Accounting

    Pietro Perotti and David Windisch

    Version of Record online : 21 MAR 2017, DOI: 10.1111/jbfa.12241

  13. Financing Decisions and Discretionary Accruals: Managerial Manipulation or Managerial Overoptimism

    Review of Behavioral Finance

    Volume 3, Issue 2, November 2011, Pages: 91–114, Dalia Marciukaityte and Samuel H. Szewczyk

    Version of Record online : 23 DEC 2011, DOI: 10.1002/rbf.17

  14. An Examination of the Naïve-Investor Hypothesis in Accruals Mispricing in Tunisian Firms

    Journal of International Financial Management & Accounting

    Volume 22, Issue 2, Summer 2011, Pages: 131–164, Imen Khanchel El Mehdi

    Version of Record online : 3 MAY 2011, DOI: 10.1111/j.1467-646X.2011.01048.x

  15. Monitoring the Monitors: The Effect of Banking Industry Reform on Earnings Management Behavior in an Emerging Market

    Corporate Governance: An International Review

    Volume 20, Issue 5, September 2012, Pages: 451–473, Chia-Chun Hsieh and Shing-Jen Wu

    Version of Record online : 7 JUN 2012, DOI: 10.1111/j.1467-8683.2012.00920.x

  16. Discussion of Detecting Earnings Management: A New Approach

    Journal of Accounting Research

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

    Version of Record online : 23 MAR 2012, DOI: 10.1111/j.1475-679X.2012.00452.x

  17. Accruals Management to Avoid Losses

    Journal of Business Finance & Accounting

    Volume 43, Issue 9-10, October/November 2016, Pages: 1095–1120, Weihong Xu

    Version of Record online : 13 OCT 2016, DOI: 10.1111/jbfa.12215

  18. 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

    Version of Record online : 24 FEB 2014, DOI: 10.1111/jbfa.12060

  19. Private Equity Involvement and Earnings Quality

    Journal of Business Finance & Accounting

    Volume 36, Issue 5-6, June/July 2009, Pages: 587–615, Christof Beuselinck, Marc Deloof and Sophie Manigart

    Version of Record online : 17 JUL 2009, DOI: 10.1111/j.1468-5957.2009.02147.x

  20. The Bright Side of Discretionary Accruals: Evidence from Finance and Innovation

    European Financial Management

    Volume 22, Issue 4, September 2016, Pages: 540–575, (Grace) Qing Hao and Keming Li

    Version of Record online : 9 SEP 2015, DOI: 10.1111/eufm.12068