Results 111 to 120 of about 33,019 (201)

Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]

Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Christian Calmès, Denis Cormier, Francois Racicot, Raymond Théoret   +3 more
core  

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

Research on Earnings Management of Growth Enterprise Market in China Stock Market: Comparative Analysis Based on the BPNN, GBDT, and MLR Models. [PDF]

Comput Intell Neurosci, 2022
Jia D, Xue R.
europepmc   +1 more source

Accruals and Aggregate Stock Market Returns [PDF]

Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hirshleifer, David, Hou, Kewei, Teoh, Siew Hong   +2 more
core   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan [PDF]

This study examines the association among abnormal accruals, long-term stock returns, and probability of informed trading. Some analytical and empirical research for postearnings announcement drift provide evidence that a high arrival rate of informed ...
Katsuhiko Muramiya, Kazuhisa Otogawa, Tomomi Takada   +2 more
core  

Corporate carbon emissions and market value. [PDF]

Sci Rep
Zhang J.
europepmc   +1 more source

Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]

Heliyon, 2023
Narsa NPDRH, Afifa LME, Wardhaningrum OA.   +2 more
europepmc   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source