Search Results

There are 8199 results for: content related to: Accruals and the Conditional Equity Premium

  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

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

  2. You have free access to this content
    Aggregate Earnings and Corporate Bond Markets

    Journal of Accounting Research

    Volume 52, Issue 1, March 2014, Pages: 75–106, XANTHI GKOUGKOUSI

    Article first published online : 22 OCT 2013, DOI: 10.1111/1475-679X.12030

  3. On the Stewardship and Valuation Implications of Accrual Accounting Systems

    Journal of Accounting Research

    Volume 51, Issue 2, May 2013, Pages: 281–334, GEORGE DRYMIOTES and THOMAS HEMMER

    Article first published online : 14 JAN 2013, DOI: 10.1111/joar.12000

  4. Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility

    Abacus

    Volume 49, Issue 4, December 2013, Pages: 441–475, Yaowen Shan, Stephen Taylor and Terry Walter

    Article first published online : 17 DEC 2013, DOI: 10.1111/abac.12015

  5. 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

  6. 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

  7. 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

    Article first published online : 26 OCT 2009, DOI: 10.1111/j.1468-5957.2009.02171.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. 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

    Article first published online : 28 SEP 2007, DOI: 10.1111/j.1475-679X.2007.00259.x

  10. 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

    Article first published online : 6 MAY 2008, DOI: 10.1111/j.1467-629X.2007.00248.x

  11. You have free access to this content
    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

  12. 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

  13. 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

  14. 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

  15. 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

    Article first published online : 3 MAY 2011, DOI: 10.1111/j.1467-646X.2011.01048.x

  16. Auditor Industry Specialization, Political Economy and Earnings Quality: Some Cross-Country Evidence

    Journal of International Financial Management & Accounting

    Volume 23, Issue 1, Spring 2012, Pages: 23–61, Bikki Jaggi, Ferdinand A. Gul and Thomas Sing Chiu Lau

    Article first published online : 6 JAN 2012, DOI: 10.1111/j.1467-646X.2011.01053.x

  17. 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

    Article first published online : 13 APR 2010, DOI: 10.1111/j.1467-646X.2010.01038.x

  18. Impact of IFRS in New Zealand on Accounts and Earnings Quality

    Australian Accounting Review

    Volume 20, Issue 4, December 2010, Pages: 343–357, Md Humayun Kabir, Fawzi Laswad and Md Ainul Islam

    Article first published online : 18 NOV 2010, DOI: 10.1111/j.1835-2561.2010.00106.x

  19. 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

  20. 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