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Articles (41)

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1-10 of 41 results for accruals components

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Select article: Cash Flow and Accrual Surprises: Persistence and Return Implications

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Review article

First published 2008-10

Cash Flow and Accrual Surprises: Persistence and Return Implications

Kevin D. Melendrez, William C. Schwartz, Mark A. Trombley

Journal of Accounting,Auditing & Finance

Select article: The influence of the accruals generating process on earnings persistence

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Research article

First published 2014-11

The influence of the accruals generating process on earnings persistence

Brett Govendir, Peter Wells

Australian Journal of Management

Select article: Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

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Research article

First published 2024-1

Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Sunil Dutta, Panos N. Patatoukas, Annika Yu Wang

Journal of Accounting,Auditing & Finance

Select article: Measuring the Persistency of Earnings Components: Applications of the VAR Model to Long-Run Japanese Data

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Research article

First published 2019-4

Measuring the Persistency of Earnings Components: Applications of the VAR Model to Long-Run Japanese Data

Keiichi Kubota, Hitoshi Takehara

Journal of Accounting,Auditing & Finance

Select article: Accruals,Accounting-Based Valuation Models,and the Prediction of Equity Values

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Review article

First published 2005-10

Accruals,Accounting-Based Valuation Models,and the Prediction of Equity Values

Mary E. Barth, William H. Beaver, John R. M. Hand [...]

Journal of Accounting,Auditing & Finance

Select article: The Predictive Value of Accruals and Consequences for Market Anomalies

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Research article

First published 2012-4

The Predictive Value of Accruals and Consequences for Market Anomalies

Seunghan Nam, Francois Brochet, Joshua Ronen

Journal of Accounting,Auditing & Finance

Select article: Investor Sentiment,Accruals Anomaly,and Accruals Management

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Review article

First published 2009-7

Investor Sentiment,Accruals Anomaly,and Accruals Management

Ashiq Ali, Umit G. Gurun

Journal of Accounting,Auditing & Finance

Select article: The use of a new instrument principal component in tests of earnings management behaviour

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Research article

First published 2011-8

The use of a new instrument principal component in tests of earnings management behaviour

Lan Sun

Risk and Decision Analysis

Select article: Accruals and Future Stock Returns: Tests of the Naïve Investor Hypothesis

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Review article

First published 2000-4

Accruals and Future Stock Returns: Tests of the Naïve Investor Hypothesis

Ashiq Ali, Lee-Seok Hwang, Mark A. Trombley

Journal of Accounting,Auditing & Finance

Select article: Does earnings quality affect the cost of debt in a banking system? Evidence from French listed companies

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Research article

First published 2020-7

Does earnings quality affect the cost of debt in a banking system? Evidence from French listed companies

Asma Houcine, Walid Houcine

Journal of General Management

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