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Research article

First published 2025-3

Discretionary Accrual Earnings Management in a Sub-Saharan African Economy

Ikechukwu Ndu, Julian Sims

The Review of Black Political Economy

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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

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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

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Research article

First published 2021-6

Accruals Management to Avoid The Current Ratio Falling Below One: An Empirical Analysis Among Nonprofits

Lode Lancksweerdt, Tom Van Caneghem, Anne-Mie Reheul

Nonprofit and Voluntary Sector Quarterly

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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

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Research article

First published 2021-4

Hidden in Plain Sight: Transactions of Moral Capital in Sick Leave Management Within the Corporate University

Chrystal Jaye, Claire Amos, Lauralie Richard [...]

Sage Open

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Research article

First published 2008-02

Unpacking Personal Adaptability at Work

David J. O'Connell, Eileen McNeely, Douglas T. Hall

Journal of Leadership & Organizational Studies

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Research article

First published 2020-8

An Ageless Gift: Reciprocity and Value Creation By and For Older Workers

Barbara Foweraker, Leanne Cutcher

Work,Employment and Society

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Research article

First published 2021-10

Determinants of Excess and Deficit Cash Holdings of Firms: Evidence from Emerging Market

Santanu Das, Utkarsh Goel

Global Business Review

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Research article

First published 2024-7

CDS Channels of Influence on Discretionary Accruals

Hao Cheng, Kian Guan Lim

Journal of Accounting,Auditing & Finance

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