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A decade of innovation: the journey of Microsystems & Nanoengineering on its 10th anniversary. [PDF]
Cui T, White I, Wu Y.
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Social epidemiology of multidimensional sleep health in early adolescence. [PDF]
Nagata JM +11 more
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Quality of life and widowhood: a cross-sectional study of social security scheme beneficiaries. [PDF]
Chadha I +6 more
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The health-driven security for older adults with partial dependency in activities of daily living who experience loneliness: a research and development. [PDF]
Vivarakanon P +4 more
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SSRN Electronic Journal, 2021
This study explores the relationship between strategy and earnings quality. We focus on firms classified as prospectors or defenders, and we analyze the effects of different strategic choices on various attributes of earnings quality: (accrual and real) earnings management, conditional conservatism, and earnings persistence.
Apostolos A. Ballas +3 more
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This study explores the relationship between strategy and earnings quality. We focus on firms classified as prospectors or defenders, and we analyze the effects of different strategic choices on various attributes of earnings quality: (accrual and real) earnings management, conditional conservatism, and earnings persistence.
Apostolos A. Ballas +3 more
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Earnings Management and Earnings Quality
SSRN Electronic Journal, 2007Abstract Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al.
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