Results 151 to 160 of about 729 (161)

Accruals and real earnings management: testing the debt covenant hypothesis

International Journal of Accounting and Finance, 2016
Sudipto Sarkar, Umar Butt
exaly  

Short-term debt maturity, monitoring and accruals-based earnings management

Journal of Contemporary Accounting and Economics, 2013

exaly  

Accruals Management to Achieve Earnings Benchmarks: A Comparison of Pre-managed Profit and Loss Firms

Journal of Business Finance and Accounting, 2006
exaly  

Discretionary accruals: signalling or earnings management in Australia?

Accounting and Finance, 2019
Eduardo Roca, Hai Yen Pham, Richard Chung   +2 more
exaly  

Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

Journal of Business Finance and Accounting, 2005
exaly  

Stock Liquidity and Accruals-Based Earnings Management

SSRN Electronic Journal, 2018
openaire   +1 more source

How Are Earnings Managed? An Examination of Specific Accruals*

Contemporary Accounting Research, 2004
exaly  

Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis

Journal of Financial Reporting and Accounting
Khaled Hussainey
exaly  

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Journal of Business Finance and Accounting, 2009
exaly  

Evidence of earnings management using accruals as a measure of accounting discretion

Tékhne, 2012
exaly