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Earnings management through discretionary accruals
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由 H Zhou 著作2006被引用 8 次 — This study examines the existence and prevalence of earnings management behaviour through Discretionary Accruals (DA).
Earnings management through discretionary accruals
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This study examines the existence and prevalence of earnings management behaviour through Discretionary Accruals (DA). Using the modified Jones ...
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Article: Earnings management through discretionary ...
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由 H Zhou 著作2006被引用 8 次 — Abstract: This study examines the existence and prevalence of earnings management behaviour through Discretionary Accruals (DA). Using the ...
Earnings management through discretionary accruals
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Earnings management through discretionary accruals: evidences from COMPUSTAT · Haiyan Zhou, Kai S. Koong · Published in International Journal of… 19 January 2006 ...
Detecting Earnings Management
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由 PM Dechow 著作1995被引用 15863 次 — ABSTRACT: This paper evaluates alternative accrual-based models for detecting earnings management. The evaluation compares the specification and power of.
Discretionary Accruals: Earnings Management ... or Not?:
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This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings ...
Product market competition and earnings management
ScienceDirect.com
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由 I Laksmana 著作2014被引用 148 次 — We find evidence indicating negative associations between product market competition and both earnings management methods.
Discretionary Accruals and Earnings Management
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由 BC Ayers 著作2006被引用 360 次 — Management of earnings through the manipulations of real activities that affect cash flow from operations. Working paper, Massachusetts Institute of ...
The Mispricing of Abnormal Accruals
The Chinese University of Hong Kong
https://www.cuhk.edu.hk › acy2 › Xie_AR_01
The Chinese University of Hong Kong
https://www.cuhk.edu.hk › acy2 › Xie_AR_01
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由 H Xie 著作2001被引用 1914 次 — ABSTRACT: This paper examines the market pricing of Jones (1991) model- estimated abnormal accruals (often termed ''discretionary accruals'' in the.
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Evidence from U.S. Agribusiness Firms | Request PDF
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2024年10月22日 — This study examines both accruals based earnings management (AEM) and real earnings management (REM) in U.S. agribusinesses.
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