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There are 8152 results for: content related to: Managers: Their Effects on Accruals and Firm Policies

  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. 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

  4. 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

  5. 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

  6. 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

    Version of Record online : 13 DEC 2013, DOI: 10.1111/jbfa.12056

  7. Does Investor Sentiment Affect Earnings Management?

    Journal of Business Finance & Accounting

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

    Version of Record online : 30 AUG 2013, DOI: 10.1111/jbfa.12038

  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

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

  9. 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

    Version of Record online : 19 JUL 2010, DOI: 10.1002/cjas.155

  10. 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

    Version of Record online : 1 OCT 2014, DOI: 10.1111/1911-3846.12081

  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. 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

  13. 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

  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

    Version of Record online : 17 DEC 2013, DOI: 10.1111/jbfa.12046

  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. Do Mutual Funds Profit from the Accruals Anomaly?

    Journal of Accounting Research

    Volume 46, Issue 1, March 2008, Pages: 1–26, ASHIQ ALI, XUANJUAN CHEN, TONG YAO and TONG YU

    Version of Record online : 17 DEC 2007, DOI: 10.1111/j.1475-679X.2007.00263.x

  17. Which Types of Institutional Investors Constrain Abnormal Accruals?

    Corporate Governance: An International Review

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

    Version of Record online : 6 NOV 2013, DOI: 10.1111/corg.12044

  18. The Mispricing of Cash Flows and Accruals at Different Life-Cycle Stages

    Contemporary Accounting Research

    Volume 32, Issue 3, Fall 2015, Pages: 1053–1072, Paul Hribar and Nir Yehuda

    Version of Record online : 25 MAR 2015, DOI: 10.1111/1911-3846.12117

  19. Why Do Countries Mandate Accrual Accounting for Tax Purposes?

    Journal of Accounting Research

    Volume 52, Issue 5, December 2014, Pages: 1127–1163, IGOR GONCHAROV and MARTIN JACOB

    Version of Record online : 14 OCT 2014, DOI: 10.1111/1475-679X.12061

  20. 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