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Articles (125)

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1-10 of 125 results for Evidence accrual

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Select article: Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs

Open access

Research article

First published 2021-10

Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs

Juan L. Gandía, David Huguet

Sage Open

Select article: Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability

Retricted access

Research article

First published 2013-12

Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability

Cheng Y Lai, Yang Li, Yaowen Shan [...]

Australian Journal of Management

Select article: The Influence of Enterprise Resource Planning System Implementation on Accrual-Based Earnings Management: Empirical Evidence from Jordan

Retricted access

Research article

First published 2022

The Influence of Enterprise Resource Planning System Implementation on Accrual-Based Earnings Management: Empirical Evidence from Jordan

Ahmad A. Toumeh

Global Business Review

Select article: Is Accruals Management Constrained by Institutional Investment Size or Persistence? Indian Market Evidence

Retricted access

Research article

First published 2023

Is Accruals Management Constrained by Institutional Investment Size or Persistence? Indian Market Evidence

Srikanth Potharla

Vision: The Journal of Business Perspective

Select article: Feature object extraction applied to activity-based intelligence threat understanding

Retricted access

Research article

First published 2017-9

Feature object extraction applied to activity-based intelligence threat understanding

Stephen C. Stubberud, Kathleen A. Kramer

SIMULATION

Select article: The Effect of Audit Specialists on the Informativeness of Discretionary Accruals

Retricted access

Research article

First published 2010-1

The Effect of Audit Specialists on the Informativeness of Discretionary Accruals

Duncan Mascarenhas, Steven F. Cahan, Vic Naiker

Journal of Accounting,Auditing & Finance

Select article: The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models

Retricted access

Research article

First published 2012-7

The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models

Nicholas Dopuch, Raj Mashruwala, Chandra Seethamraju [...]

Journal of Accounting,Auditing & Finance

Select article: An Examination of the Effects of Investor Sophistication on the Pricing of Accruals and Cash Flows

Retricted access

Review article

First published 2009-7

An Examination of the Effects of Investor Sophistication on the Pricing of Accruals and Cash Flows

Gerhard J. Barone, Matthew J. Magilke

Journal of Accounting,Auditing & Finance

Select article: The Impact of Accounting Conservatism on the Magnitude of the Differential Information Content of Cash Flows and Accruals

Retricted access

Review article

First published 2004-7

The Impact of Accounting Conservatism on the Magnitude of the Differential Information Content of Cash Flows and Accruals

Lori Mason

Journal of Accounting,Auditing & Finance

Select article: Discretionary Accruals and the Emergence of Profitability

Retricted access

Review article

First published 2010-7

Discretionary Accruals and the Emergence of Profitability

Michael Mosebach, Paul Simko

Journal of Accounting,Auditing & Finance

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