-
1
-
-
0002318356
-
Initial public offerings, accounting choices and earnings management
-
(Fall)
-
Aharony, J., C. Lin and M. Loeb (1993), 'Initial Public Offerings, Accounting Choices and Earnings Management', Contemporary Accounting Research (Fall), pp. 61-82.
-
(1993)
Contemporary Accounting Research
, pp. 61-82
-
-
Aharony, J.1
Lin, C.2
Loeb, M.3
-
2
-
-
21344482133
-
The Timing of assets sales and earnings manipulation
-
Bartov, E. (1993), 'The Timing of Assets Sales and Earnings Manipulation', Accounting Review, Vol. 68 (October), pp. 840-55.
-
(1993)
Accounting Review
, vol.68
, Issue.OCTOBER
, pp. 840-855
-
-
Bartov, E.1
-
3
-
-
0038405154
-
Earnings management using asset sales: An international study of countries allowing noncurrent asset revaluation
-
(Nov/Dec)
-
Black, E., K.Sellers and T. Manly (1998), 'Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation', Journal of Business, Finance & Accounting, Vol. 25 (Nov/Dec), pp. 1287-317.
-
(1998)
Journal of Business, Finance & Accounting
, vol.25
, pp. 1287-1317
-
-
Black, E.1
Sellers, K.2
Manly, T.3
-
4
-
-
0031184823
-
Disclosure level and the cost of equity capital
-
(July)
-
Botosan, C.A. (1997), 'Disclosure Level and the Cost of Equity Capital', Accounting Review, Vol. 72 (July), pp. 323-49.
-
(1997)
Accounting Review
, vol.72
, pp. 323-349
-
-
Botosan, C.A.1
-
6
-
-
0031498155
-
Earnings management to avoid earnings decreases and losses
-
(December)
-
Burgstahler, D. and I. Dichev (1997), 'Earnings Management to Avoid Earnings Decreases and Losses", Journal of Accounting and Economics, Vol. 24 (December), pp. 99-126.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 99-126
-
-
Burgstahler, D.1
Dichev, I.2
-
7
-
-
0001029913
-
Ownership differences and firms income smoothing behavior
-
(March)
-
Carlson, S.J. and C.T. Bathala (1997), 'Ownership Differences and Firms Income Smoothing Behavior', Journal of Business Finance & Accounting, Vol. 24 (March), pp. 179-96.
-
(1997)
Journal of Business Finance & Accounting
, vol.24
, pp. 179-196
-
-
Carlson, S.J.1
Bathala, C.T.2
-
8
-
-
77951924268
-
Asset revaluation practices: Some empirical evidence
-
(March)
-
Chan, Y. (1987), 'Asset Revaluation Practices: Some Empirical Evidence", Singapore Accountant (March), pp. 16-18.
-
(1987)
Singapore Accountant
, pp. 16-18
-
-
Chan, Y.1
-
9
-
-
0000549673
-
Earnings management: Reconciling the views of accounting academics, practitioners and regulators
-
Dechow, P. and D. Skinner (2000), 'Earnings Management: Reconciling the Views of Accounting Academics, Practitioners and Regulators', Accounting Horizons, Vol. 14, pp. 235-50.
-
(2000)
Accounting Horizons
, vol.14
, pp. 235-250
-
-
Dechow, P.1
Skinner, D.2
-
10
-
-
8744297938
-
Detecting earnings management
-
(April)
-
-, R. Sloan and A. Sweeney (1995), 'Detecting Earnings Management', Accounting Review, Vol. 70 (April), pp. 193-225.
-
(1995)
Accounting Review
, vol.70
, pp. 193-225
-
-
Sloan, R.1
Sweeney, A.2
-
11
-
-
0000985680
-
Did firms undertake debt-equity swaps for an accounting profit or true financial gain?
-
(October)
-
Hand, J. (1989), 'Did Firms Undertake Debt-Equity Swaps for an Accounting Profit or True Financial Gain?', Accounting Review, Vol. 64 (October), pp. 587-623.
-
(1989)
Accounting Review
, vol.64
, pp. 587-623
-
-
Hand, J.1
-
12
-
-
0001574630
-
A review of the earnings management literature and its implications for standards setting
-
Healy, P. and J. Wahlen (1999), 'A Review of the Earnings Management Literature and its Implications for Standards Setting', Accounting Horizons, Vol. 13, pp. 365-83.
-
(1999)
Accounting Horizons
, vol.13
, pp. 365-383
-
-
Healy, P.1
Wahlen, J.2
-
13
-
-
77951932731
-
-
Institute of Certified Public Accountants of Singapore, (March, ), Statement of Accounting Standard 14, Accounting for Property, Plant and Equipment (August 1983), Statement of Accounting Standard 25 Accounting for Investments (October 1988
-
Institute of Certified Public Accountants of Singapore, Statement of Accounting Standard 4, Depreciation Accounting (March 1977), Statement of Accounting Standard 14, Accounting for Property, Plant and Equipment (August 1983), Statement of Accounting Standard 25 Accounting for Investments (October 1988).
-
(1977)
Statement of Accounting Standard 4, Depreciation Accounting
-
-
-
14
-
-
3042993331
-
Discussion of 'Causes and Consequences of Earnings Manipulation'
-
(Spring)
-
Jiambalvo, J. (1996), 'Discussion of 'Causes and Consequences of Earnings Manipulation', Contemporary Accounting Research (Spring), pp. 37-47.
-
(1996)
Contemporary Accounting Research
, pp. 37-47
-
-
Jiambalvo, J.1
-
15
-
-
0010789921
-
Asset sales and increase in focus
-
John, K and E. Ofek (1995), 'Asset Sales and Increase in Focus', Journal of Financial Economics, Vol. 37, pp. 105-26.
-
(1995)
Journal of Financial Economics
, vol.37
, pp. 105-126
-
-
John, K.1
Ofek, E.2
-
16
-
-
84996551168
-
Earnings management and the economy sector hypothesis: Empirical evidence on a converse relationship in the Finnish case
-
Kinnunen, J., E. Kasanen and J. Niskanen (1995), 'Earnings Management and the Economy Sector Hypothesis: Empirical Evidence on a Converse Relationship in the Finnish Case', Journal of Business Finance & Accounting, Vol. 22 (June), pp. 497-520.
-
(1995)
Journal of Business Finance & Accounting
, vol.22
, Issue.JUNE
, pp. 497-520
-
-
Kinnunen, J.1
Kasanen, E.2
Niskanen, J.3
-
17
-
-
0011606018
-
Asset sales, firm performance, and the agency costs of managerial discretion
-
Lang, L., A. Poulsen and R. Stulz (1995), 'Asset Sales, Firm Performance, and the Agency Costs of Managerial Discretion', Journal of Financial Economics, Vol. 37, pp. 3-37.
-
(1995)
Journal of Financial Economics
, vol.37
, pp. 3-37
-
-
Lang, L.1
Poulsen, A.2
Stulz, R.3
-
18
-
-
0002355614
-
Evidence of earnings management from the provision for bad debts
-
McNichols, M., P. Wilson and L. DeAngelo (1988), 'Evidence of Earnings Management from the Provision for Bad Debts', Journal of Accounting Research, Vol. 26, pp. 1-40.
-
(1988)
Journal of Accounting Research
, vol.26
, pp. 1-40
-
-
McNichols, M.1
Wilson, P.2
Deangelo, L.3
-
19
-
-
0002682611
-
The use of fixed GAAP provisions in debt contracts
-
Mohrman, M. (1996), 'The Use of Fixed GAAP Provisions in Debt Contracts', Accounting Horizons, Vol. 10, pp. 78-91.
-
(1996)
Accounting Horizons
, vol.10
, pp. 78-91
-
-
Mohrman, M.1
-
21
-
-
0001989532
-
A comparison of the information conveyed by equity carve-outs, spin-offs and asset sell-offs
-
Slovin, M., M. Sushka and S. Ferraro (1995), 'A Comparison of the Information Conveyed by Equity Carve-Outs, Spin-offs and Asset Sell-offs', Journal of Financial Economics, Vol. 37, pp. 89-104.
-
(1995)
Journal of Financial Economics
, vol.37
, pp. 89-104
-
-
Slovin, M.1
Sushka, M.2
Ferraro, S.3
-
22
-
-
21144469072
-
A perspective on accounting-based debt covenant violations
-
Smith, C. (1993), 'A Perspective on Accounting-Based Debt Covenant Violations', Accounting Review, Vol. 68, pp. 289-303.
-
(1993)
Accounting Review
, vol.68
, pp. 289-303
-
-
Smith, C.1
-
23
-
-
38149148207
-
Debt-covenant violations and managers' accounting responses
-
Sweeney, A. (1994), 'Debt-covenant Violations and Managers' Accounting Responses', Journal of Accounting and Economics, Vol. 17, pp. 281-308.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 281-308
-
-
Sweeney, A.1
|