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There are 11295 results for: content related to: Information Risk and the Cost of Capital

  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. 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

  3. 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

    Article first published online : 13 JAN 2016, DOI: 10.1111/1475-679X.12100

  4. 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

    Article first published online : 16 DEC 2013, DOI: 10.1111/acfi.12060

  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

    Article first published 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

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

  7. 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

  8. 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

  9. Which Types of Institutional Investors Constrain Abnormal Accruals?

    Corporate Governance: An International Review

    Volume 22, Issue 1, January 2014, Pages: 43–67, Mingzhu Wang

    Article first published online : 6 NOV 2013, DOI: 10.1111/corg.12044

  10. Pricing of innate and discretionary accruals in Australian debt

    Accounting & Finance

    Volume 53, Issue 1, March 2013, Pages: 31–53, Husam Aldamen and Keith Duncan

    Article first published online : 30 NOV 2011, DOI: 10.1111/j.1467-629X.2011.00458.x

  11. 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

    Article first published online : 17 SEP 2015, DOI: 10.1111/auar.12059

  12. 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

  13. 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

    Article first published online : 22 APR 2015, DOI: 10.1111/ijau.12038

  14. 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

    Article first published online : 23 DEC 2011, DOI: 10.1002/rbf.17

  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. 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

    Article first published online : 7 JAN 2009, DOI: 10.1111/j.1468-5957.2008.02118.x

  17. Discussion of “Analysts’ Cash Flow Forecasts and the Decline of the Accruals Anomaly” and “Analysts’ Cash Flow Forecasts and Accrual Mispricing”

    Contemporary Accounting Research

    Volume 31, Issue 4, Winter 2014, Pages: 1171–1190, Frank Ecker and Katherine Schipper

    Article first published online : 1 OCT 2014, DOI: 10.1111/1911-3846.12081

  18. 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

  19. 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

    Article first published online : 9 JUN 2014, DOI: 10.1111/1911-3846.12056

  20. Highly Valued Equity and Discretionary Accruals

    Journal of Business Finance & Accounting

    Volume 37, Issue 1-2, January/March 2010, Pages: 60–92, Robert E. Houmes and Terrance R. Skantz

    Article first published online : 1 FEB 2010, DOI: 10.1111/j.1468-5957.2009.02179.x