Concepedia
Publication | Open Access
International Accounting Standards and Accounting Quality
762
Citations
43
References
2005
Year
Earnings management and investor protection: an international comparison
Christian Leuz, Dhananjay Nanda, Peter D. Wysocki
Journal of Financial Economics
Earnings ManagementAccountingBusinessInternational AccountingFinancial Statement +2
2003
5.1K
Earnings management to avoid earnings decreases and losses
David Burgstahler, Ilia D. Dichev
Journal of Accounting and Economics
Earnings ManagementAccountingAccounting PolicyAccounting PracticeBusiness +3
1997
4K
The effect of international institutional factors on properties of accounting earnings
Ray Ball, S.P. Kothari, Ashok Robin
AccountingAccounting PolicyBusinessInternational AccountingInternational Institutional Factors +4
2000
3.3K
The effect of bonus schemes on accounting decisions
Paul M. Healy
AccountingAccounting PolicyAccounting PracticeBusinessRemuneration Practice +2
1985
Accounting earnings and cash flows as measures of firm performance
Patricia Dechow
AccountingAccounting PracticeBusinessFinancial AccountingAccounting Problem +2
1994
2.7K
Earnings quality in UK private firms: comparative loss recognition timeliness
Ray Ball, Lakshmanan Shivakumar
AccountingAccounting PracticeBusinessUk Private FirmsFinancial Statement +2
2004
2.5K
Incentives versus standards: properties of accounting income in four East Asian countries
Ray Ball, Ashok Robin, Joanna S. Wu
Economic AccountingEconomicsEast Asian CountriesAccountingAccounting Policy +4
2.1K
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
David Burgstahler, Luzi Hail, Christian Leuz
The Accounting Review
Accounting RuleInstitutional FactorsEarnings ManagementCorporate TaxAccounting +12
2006
1.6K
The relevance of the value relevance literature for financial accounting standard setting: another view
Mary E. Barth, William H. Beaver, Wayne R. Landsman
AccountingStandard SettingAccounting PracticeBusinessValue Relevance Literature +3
2001
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Journal of Accounting Research
Artificial IntelligenceCognitive ScienceEngineeringMachine LearningAccrual Accounting +13
1K
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