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Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals

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Cited by:

  1. Inder K. Khurana & Changjiang Wang, 2015. "Debt Maturity Structure and Accounting Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 167-203, January.
  2. Jinhan Pae, 2007. "Unexpected Accruals and Conditional Accounting Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(5‐6), pages 681-704, June.
  3. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, June.
  4. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
  5. Kabir, M.R., 1997. "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Other publications TiSEM b31e595a-e80d-44ce-9646-4, Tilburg University, School of Economics and Management.
  6. Bradley Blaylock & Bradley P. Lawson & Michael A. Mayberry, 2020. "Taxable income, future profitability, and stock returns," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 858-881, July.
  7. Christian Bach & Peter O. Christensen, 2016. "Consumption-based equity valuation," Review of Accounting Studies, Springer, vol. 21(4), pages 1149-1202, December.
  8. Jere R. Francis & Jagan Krishnan, 1999. "Accounting Accruals and Auditor Reporting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 16(1), pages 135-165, March.
  9. Deshuai Hou & Luhan Shi & Hong He & Jian Xiong, 2023. "Research on the Deviation of Corporate Green Behaviour under Economic Policy Uncertainty Based on the Perspective of Green Technology Innovation in Chinese Listed Companies," Sustainability, MDPI, vol. 15(9), pages 1-27, May.
  10. Alex Young, 2018. "How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions," Annals of Finance, Springer, vol. 14(3), pages 331-342, August.
  11. Burke, Qing L. & Wieland, Matthew M., 2017. "Value relevance of banks' cash flows from operations," Advances in accounting, Elsevier, vol. 39(C), pages 60-78.
  12. Manganaris, Panayotis & Beccalli, Elena & Dimitropoulos, Panagiotis, 2017. "Bank transparency and the crisis," The British Accounting Review, Elsevier, vol. 49(2), pages 121-137.
  13. Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M., 2008. "Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn," The International Journal of Accounting, Elsevier, vol. 43(2), pages 114-138.
  14. Wei Luo & Pingui Rao & Heng Yue, 2010. "Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 905-928, July.
  15. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
  16. Mohammed Mehadi Masud Mazumder, 2017. "Re-examination of the Non-linear Relationship Between Management Ownership and Earnings Management: Evidence from Japan," Indian Journal of Corporate Governance, , vol. 10(1), pages 1-23, June.
  17. Niclas Andrén & Håkan Jankensgård, 2020. "Disappearing investment‐cash flow sensitivities: Earnings have not become a worse proxy for cash flow," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 760-785, May.
  18. Fei Xu & Mian Yang & Qiangyi Li & Xiaolei Yang, 2020. "Long‐term economic consequences of corporate environmental responsibility: Evidence from heavily polluting listed companies in China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2251-2264, September.
  19. Pavol Durana & Lucia Michalkova & Andrej Privara & Josef Marousek & Milos Tumpach, 2021. "Does the life cycle affect earnings management and bankruptcy?," Oeconomia Copernicana, Institute of Economic Research, vol. 12(2), pages 425-461, June.
  20. Su, Steve Yu Shuo, 2005. "To match or not to match?," The British Accounting Review, Elsevier, vol. 37(1), pages 1-21.
  21. Sanggyu Kang & Chune Young Chung & Amirhossein Fard, 2024. "Does geographic or market proximity matter? Evidence from institutional investor monitoring on earnings attributes in US cross‐listed stocks," Bulletin of Economic Research, Wiley Blackwell, vol. 76(2), pages 443-469, April.
  22. Oz, Ibrahim Onur & Yelkenci, Tezer & Meral, Gorkem, 2021. "The role of earnings components and machine learning on the revelation of deteriorating firm performance," International Review of Financial Analysis, Elsevier, vol. 77(C).
  23. Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri, 2016. "Accruals, cash flows, and operating profitability in the cross section of stock returns," Journal of Financial Economics, Elsevier, vol. 121(1), pages 28-45.
  24. Wael Almaqoushi & Ronan Powell, 2021. "Audit committee quality indices, reporting quality and firm value," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 185-229, January.
  25. Tiago Gonçalves & Cristina Gaio & André Ferro, 2021. "Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance," Sustainability, MDPI, vol. 13(17), pages 1-14, September.
  26. Mattia Iotti & Giuseppe Bonazzi, 2018. "Analysis of the Risk of Bankruptcy of Tomato Processing Companies Operating in the Inter-Regional Interprofessional Organization “OI Pomodoro da Industria Nord Italia”," Sustainability, MDPI, vol. 10(4), pages 1-23, March.
  27. Habib, Ahsan & Hasan, Mostafa Monzur, 2019. "Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 188-201.
  28. Leon Li & Mark J. Holmes & Bong Soo Lee, 2016. "The asymmetric relationship between executive earnings management and compensation: a panel threshold regression approach," Applied Economics, Taylor & Francis Journals, vol. 48(57), pages 5525-5545, December.
  29. Garcia-Blandon, Josep & Argiles-Bosch, Josep Maria & Castillo-Merino, David & Martinez-Blasco, Monica, 2017. "An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain," The International Journal of Accounting, Elsevier, vol. 52(3), pages 251-261.
  30. Fargher, Neil & Wee, Marvin, 2019. "The impact of Ball and Brown (1968) on generations of research," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 55-72.
  31. Jeff Zeyun Chen & Philip B. Shane, 2014. "Changes in Cash: Persistence and Pricing Implications," Journal of Accounting Research, Wiley Blackwell, vol. 52(3), pages 599-634, June.
  32. Audrey Hsu & Sophia Liu, 2023. "The effect of book-tax conformity on the information environment: from the analyst perspective," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 535-565, August.
  33. Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018. "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 451-476, June.
  34. Pei, Duo & Vasarhelyi, Miklos A., 2020. "Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
  35. Haw, In-Mu & Qi, Daqing & Wu, Woody, 2001. "The nature of information in accruals and cash flows in an emerging capital market: The case of China," The International Journal of Accounting, Elsevier, vol. 36(4), pages 391-406, 012.
  36. Ena Rose-Green & Linda Lovata, 2013. "The Relationship between Firms’ Characteristics in the Periods Prior to Bankruptcy Filing and Bankruptcy Outcome," Accounting and Finance Research, Sciedu Press, vol. 2(1), pages 1-97, February.
  37. Ari Hyytinen & Mika Pajarinen, 2007. "Is The Cost Of Debt Capital Higher For Younger Firms?," Scottish Journal of Political Economy, Scottish Economic Society, vol. 54(1), pages 55-71, February.
  38. Florian Kiy & Theresa Zick, 2020. "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, vol. 90(4), pages 615-673, May.
  39. Pengguo Wang, 2013. "The role of disaggregation of earnings in stock valuation and earnings forecasting," Accounting and Business Research, Taylor & Francis Journals, vol. 43(5), pages 530-557, October.
  40. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
  41. Jawad Mohammad & Attiya Yasmin Javid, 2015. "An Analysis of Accrual Anomaly in Case of Karachi Stock Exchange," PIDE-Working Papers 2015:116, Pakistan Institute of Development Economics.
  42. Nera Marinda Machdar & Adler Haymans Manurung D. R. M & Etty Murwaningsari, 2017. "The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company's Performance and Information Asymmetry as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 309-318.
  43. Abinzano, Isabel & Gonzalez-Urteaga, Ana & Muga, Luis & Sanchez, Santiago, 2020. "Performance of default-risk measures: the sample matters," Journal of Banking & Finance, Elsevier, vol. 120(C).
  44. Karel Janda, 2019. "Earnings Stability and Peer Company Selection for Multiple Based Indirect Valuation," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 69(1), pages 37-75, February.
  45. Li Cui & Pamela Kent & Sujin Kim & Shan Li, 2021. "Accounting conservatism and firm performance during the COVID‐19 pandemic," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5543-5579, December.
  46. Josep Garcia-Blandon & Josep Maria Argilés-Bosch & Monica Martinez-Blasco & David Castillo Merino, 2018. "On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 921-946, December.
  47. Beuselinck, C.A.C. & Deloof, M., 2006. "Business Groups, Taxes and Accruals Management," Other publications TiSEM 46f42485-43d5-4cc6-9d56-c, Tilburg University, School of Economics and Management.
  48. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  49. Jung Ho Choi, 2021. "Accrual Accounting and Resource Allocation: A General Equilibrium Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1179-1219, September.
  50. Yang, Baochen & Geng, Peixuan & Fan, Ying, 2023. "Hedging firm's idiosyncratic risk from commodity financialization," International Review of Economics & Finance, Elsevier, vol. 88(C), pages 815-842.
  51. Viktoriya Stanimirova STANCHEVA, 2017. "Exploring The Effects Of Customer Portfolio Management," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(2), pages 1-14, July.
  52. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
  53. Basu, Sudipta & Vitanza, Justin & Wang, Wei, 2020. "Asymmetric loan loss provision models," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  54. DeFond, Mark L. & Hung, Mingyi, 2003. "An empirical analysis of analysts' cash flow forecasts," Journal of Accounting and Economics, Elsevier, vol. 35(1), pages 73-100, April.
  55. Eleftherios Kourtis & Georgios Kourtis & Panayiotis Curtis, 2019. "Αn Integrated Financial Ratio Analysis as a Navigation Compass through the Fraudulent Reporting Conundrum: Α Case Study," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 9(1-2), pages 3-20.
  56. Hooghiemstra, Reggy & Hermes, Niels & Oxelheim, Lars & Randøy, Trond, 2019. "Strangers on the board: The impact of board internationalization on earnings management of Nordic firms," International Business Review, Elsevier, vol. 28(1), pages 119-134.
  57. Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross, 1998. "The relation between earnings and cash flows," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 133-168, May.
  58. J. Sarmiento-Sabogal & M. Sadeghi, 2015. "Estimating the cost of equity for private firms using accounting fundamentals," Applied Economics, Taylor & Francis Journals, vol. 47(3), pages 288-301, January.
  59. C. Beuselinck & M. Deloof & S. Manigart, 2004. "Venture Capital, Private Equity and Earnings Quality," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/221, Ghent University, Faculty of Economics and Business Administration.
  60. Daniel T. Lawson & Robert J. Boldin, 2014. "Influence of Auditor Office Size on Earnings Prediction," Accounting and Finance Research, Sciedu Press, vol. 3(4), pages 1-31, August.
  61. Joshua Livnat & Richard R. Mendenhall, 2006. "Comparing the Post–Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 44(1), pages 177-205, March.
  62. Timothy C. Irwin, 2015. "Defining The Government'S Debt And Deficit," Journal of Economic Surveys, Wiley Blackwell, vol. 29(4), pages 711-732, September.
  63. Kerrie Woodhouse & Paul Mather & Dinithi Ranasinghe & Tom Smith, 2017. "Externally reported performance measures and benchmarks in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 879-905, September.
  64. Paul Hribar & D. Craig Nichols, 2007. "The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 45(5), pages 1017-1053, December.
  65. Sompong Pornupatham & Hun-Tong Tan & Thanyaluk Vichitsarawong & G-Song Yoo, 2023. "The Effect of Cash Flow Presentation Method on Investors’ Forecast of Future Cash Flows," Management Science, INFORMS, vol. 69(3), pages 1877-1900, March.
  66. Gu, Zhaoyang & Chen, Ting, 2004. "Analysts' treatment of nonrecurring items in street earnings," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 129-170, December.
  67. Francis, Jere R., 2023. "Going big, going small: A perspective on strategies for researching audit quality," The British Accounting Review, Elsevier, vol. 55(2).
  68. Ballas, Apostolos A. & Hevas, Dimosthenis L., 2005. "Differences in the valuation of earnings and book value: Regulation effects or industry effects?," The International Journal of Accounting, Elsevier, vol. 40(4), pages 363-389.
  69. Heidi Vander Bauwhede & Michiel De Meyere & Philippe Van Cauwenberge, 2015. "Financial reporting quality and the cost of debt of SMEs," Small Business Economics, Springer, vol. 45(1), pages 149-164, June.
  70. Frankel, Richard & Li, Xu, 2004. "Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 229-259, June.
  71. Ryan T. Ball & Lindsey Gallo & Eric Ghysels, 2019. "Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product," Review of Accounting Studies, Springer, vol. 24(2), pages 570-592, June.
  72. Vasiliki Athanasakou & Norman Strong & Martin Walker, 2009. "Earnings management or forecast guidance to meet analyst expectations?," Accounting and Business Research, Taylor & Francis Journals, vol. 39(1), pages 3-35.
  73. Fatma Cebenoyan & Donal Byard, 2003. "Firms’ Relative Operational Efficiency and Analysts’ Earnings Forecasts," Economics Working Paper Archive at Hunter College 302, Hunter College Department of Economics.
  74. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
  75. Hui, Kai Wai & Nelson, Karen K. & Yeung, P. Eric, 2016. "On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 185-202.
  76. Jeong-Bon Kim & Roland Lipka & Heibatollah Sami, 2012. "Portfolio performance and accounting measures of earnings: an alternative look at usefulness," Review of Quantitative Finance and Accounting, Springer, vol. 38(1), pages 87-107, January.
  77. Misund, Bård, 2015. "Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics," UiS Working Papers in Economics and Finance 2015/15, University of Stavanger.
  78. Coles, Jeffrey L. & Hertzel, Michael & Kalpathy, Swaminathan, 2006. "Earnings management around employee stock option reissues," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 173-200, April.
  79. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Annual bonus schemes and the manipulation of earnings," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 29-74, February.
  80. Juana Aledo Martínez & Juan Manuel García Lara & María T. González Pérez & Christos A. Grambovas, 2020. "An empirical assessment of proposed solutions for resolving scale problems in value relevance accounting research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3905-3933, December.
  81. Hui Zhou, 2023. "Hedging Performance and Fair-Value Financial Reporting: Evidence from Bank Holding Companies," JRFM, MDPI, vol. 16(2), pages 1-16, January.
  82. Juan Pedro Sanchez-Ballesta & Emma Garcia-Meca, 2011. "Ownership Structure and the Cost of Debt," European Accounting Review, Taylor & Francis Journals, vol. 20(2), pages 389-416.
  83. Ricardo Luiz Menezes da Silva & Paula Carolina Ciampaglia Nardi & Maisa de Souza Ribeiro, 2015. "Earnings Management and Valuation of Biological Assets," Brazilian Business Review, Fucape Business School, vol. 12(4), pages 1-26, June.
  84. García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016. "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 221-238.
  85. Joos, Peter R. & Plesko, George A., 2003. "Reporting Conservatism, Loss Reversals, and Earnings-based Valuation," Working papers 4262-02, Massachusetts Institute of Technology (MIT), Sloan School of Management.
  86. Colin Clubb, 2003. "Discussion of the Incremental Information Content of Earnings and Cash Flows from Operations Affected by Their Extremity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 117-124, January.
  87. Tony Abrahams & Baljit K. Sidhu, 1998. "The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement," Australian Journal of Management, Australian School of Business, vol. 23(2), pages 169-183, December.
  88. Nallareddy, Suresh & Sethuraman, Mani & Venkatachalam, Mohan, 2020. "Changes in accrual properties and operating environment: Implications for cash flow predictability," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  89. Athanasios Andrikopoulos & Xeni Dassiou, 2024. "Bank market power and performance of financial technology firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 1141-1156, January.
  90. Graham, John R. & Mills, Lillian F., 2008. "Using tax return data to simulate corporate marginal tax rates," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 366-388, December.
  91. Dana Hollie & Philip B. Shane & Qiuhong Zhao & Steven Cahan, 2017. "The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 199-237, March.
  92. Aloke (Al) Ghosh & Doocheol Moon, 2010. "Corporate Debt Financing and Earnings Quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(5-6), pages 538-559.
  93. Waseemullah & Isamil Safi & Anam Shehzadi, 2015. "Earnings Management and Firm Performance: A Case of Karachi Stock Exchange Listed Firms in Pakistan," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), vol. 3(6), pages 278-285, June.
  94. Ryan J. Casey & George W. Ruch, 2024. "Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons," Review of Accounting Studies, Springer, vol. 29(4), pages 3218-3257, December.
  95. Philip G. Berger & Rebecca Hann, 2003. "The Impact of SFAS No. 131 on Information and Monitoring," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 163-223, May.
  96. Zhi‐an Hu & Zhuo Huang & Dawei Lin & Zhimin Qiu, 2022. "Have existing theories explained the accrual anomaly? An evaluation based on the decomposition method," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3645-3675, September.
  97. Joonhyun Kim, 2018. "Volatilities of Book Income and Taxable Income and Their Risk Relevance," Social Sciences, MDPI, vol. 7(11), pages 1-14, October.
  98. Jara-Bertin, Mauricio & López-Iturriaga, Félix J., 2008. "Earnings Management and Contest to the Control: An Analysis of European Family Firms," MPRA Paper 9660, University Library of Munich, Germany.
  99. Thomas A. Lee & Robert W. Ingram & Thomas P. Howard, 1999. "The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 749-786, December.
  100. Huang, Wei & Luo, Yan & Zhang, Chenyang, 2022. "Accounting-based downside risk and stock price crash risk: Evidence from China," Finance Research Letters, Elsevier, vol. 45(C).
  101. Rémi Janin & Charles Piot & Pascal Dumontier, 2012. "Les IFRS et l'utilité informationnelle du résultat global en Europe : le rôle des cabinets d'audit," Post-Print hal-00691014, HAL.
  102. Declerck, Francis, 2016. "Mergers & Acquisitions in the Food Business: How did the 2002 and 2008/2009 Economic Crises Impact Corporate Valuation?," International Journal on Food System Dynamics, International Center for Management, Communication, and Research, vol. 7(3), pages 1-13, June.
  103. Khine Kyaw & Mojisola Olugbode & Barbara Petracci, 2017. "The Role of the Institutional Framework in the Relationship between Earnings Management and Corporate Social Performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 543-554, November.
  104. Bin N. Srinidhi & Ferdinand A. Gul, 2007. "The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 595-629, June.
  105. Luo, Yan & Wang, Xiaohuan & Zhang, Chenyang & Huang, Wei, 2021. "Accounting-based downside risk and expected stock returns: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 78(C).
  106. Cheung, Joseph K. & Kim, Jeong-Bon & Lee, Jason, 1999. "The Impact of Institutional Characteristics on Return-Earnings Associations in Japan," The International Journal of Accounting, Elsevier, vol. 34(4), pages 571-596, 010.
  107. Misund, Bård & Osmundsen, Petter, 2015. "The Value Relevance of Accounting Figures in the Oil & Gas Industry: Cash Flow or Accruals?," UiS Working Papers in Economics and Finance 2015/19, University of Stavanger.
  108. Preeti Choudhary & Allison Koester & Terry Shevlin, 2016. "Measuring income tax accrual quality," Review of Accounting Studies, Springer, vol. 21(1), pages 89-139, March.
  109. Bård Misund, 2016. "Vertical integration and value-relevance: Empirical evidence from oil and gas producers," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1264107-126, December.
  110. Huang, Wei & Goodell, John W. & Zhang, Hong, 2019. "Pre-merger management in developing markets: The role of earnings glamor," International Review of Financial Analysis, Elsevier, vol. 65(C).
  111. Wei Luo & Pingui Rao & Heng Yue, 2010. "Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 905-928.
  112. Chaouki Mouelhi, 2021. "Does Cash Flows Useful in Predicting the Company’s Financial Health? Empirical Validation by Panel Cointegration Tests," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 10(3), pages 1-1.
  113. Brian Rountree & Konduru Sivaramakrishnan & Yanyan Wang & Lisheng Yu, 2024. "Debiasing earnings persistence estimates," Review of Accounting Studies, Springer, vol. 29(4), pages 3258-3292, December.
  114. Laswad, Fawzi & Baskerville, Rachel F., 2007. "An analysis of the value of cash flow statements of New Zealand pension schemes," The British Accounting Review, Elsevier, vol. 39(4), pages 347-355.
  115. Garcia-Blandon, Josep & Argilés-Bosch, Josep Maria & Ravenda, Diego, 2019. "Is there a gender effect on the quality of audit services?," Journal of Business Research, Elsevier, vol. 96(C), pages 238-249.
  116. José Alves Dantas & Otávio Ribeiro de Medeiros & Paulo Roberto Barbosa Lustosa, 2013. "The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 65-90, October.
  117. Farooqi, Javeria & Harris, Oneil & Ngo, Thanh, 2014. "Corporate diversification, real activities manipulation, and firm value," Journal of Multinational Financial Management, Elsevier, vol. 27(C), pages 130-151.
  118. S. Toosi & M.H. Karbalai & H. Parsian & A. Shams Koloukhi, 2015. "The Effect of Nominal and Real Reporting Difference in Predicting Cash Flows of Companies in Tehran Stock Exchange," International Journal of Empirical Finance, Research Academy of Social Sciences, vol. 4(1), pages 47-52.
  119. Szpulak Aleksandra, 2016. "Assessing the Financial Distress Risk of Companies Operating Under Conditions of a Negative Cash Conversion Cycle," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 12(4), pages 72-82, December.
  120. Robert E. Houmes & Terrance R. Skantz, 2010. "Highly Valued Equity and Discretionary Accruals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1‐2), pages 60-92, January.
  121. Dr. Melita Charitou, 2012. "Earnings volatility and the role of cash flows in the capital markets: Empirical evidence," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 2(2), pages 12-19, April.
  122. Thomas W. Scott & Heather A. Wier, 2000. "On Constructing an EPS Measure: An Assessment of the Properties of Dilution," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 303-326, June.
  123. Art Durnev & Sergei Guriev, 2007. "The Resource Curse: A Corporate Transparency Channel," Working Papers w0108, Center for Economic and Financial Research (CEFIR).
  124. Almeida, Jose Elias & Kale, Devendra, 2024. "Firm life cycle and accrual quality," Advances in accounting, Elsevier, vol. 67(C).
  125. Carlos Omar Trejo-Pech & Magdy Noguera & Angel Samaniego-Alcantar & Richard N. Weldon, 2012. "The Relationship Between Accruals, Earnings, And Cash Flows: Evidence From Latin America," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 95-107.
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