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 ...
Francois Racicot +3 more
core
Structural Inequities in Pediatric Versus Adult Interventional Cardiology: A Lifetime Earnings and Productivity Analysis. [PDF]
Dalby S +4 more
europepmc +1 more source
Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]
Zheng D, Ali R, Feifei Z, Shaique M.
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]
Jia D, Xue R.
europepmc +1 more source
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Na H +5 more
europepmc +1 more source
Comparing production metrics and financial efficiency in production-limited dairy herds. [PDF]
Church CR +4 more
europepmc +1 more source
SECTORAL PATTERNS OF ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT IN NIGERIA’S NON-FINANCIAL FIRMS
This study examined sectoral differences in earnings management among non-financial firms in Nigeria, with focus on distinguishing between accrual-based earnings management and real earnings management through production and cash-flow channels ...
Kadir, Abdulraheem O.
core
Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]
Liu H, Guo X, Sheng D.
europepmc +1 more source
The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]
Liu F, Liang C.
europepmc +1 more source

