Earnings Management, Conservatism, and Earnings Quality

被引:0
|
作者
Glover, Jonathan [1 ]
机构
[1] Carnegie Mellon Univ, Pittsburgh, PA 15213 USA
来源
ACCOUNTING REVIEW | 2014年 / 89卷 / 02期
关键词
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:791 / 794
页数:4
相关论文
共 50 条
  • [11] The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
    Jackson, Scott B.
    Liu, Xiaotao
    [J]. JOURNAL OF ACCOUNTING RESEARCH, 2010, 48 (03) : 565 - 601
  • [12] Auditor conservatism, asymmetric monitoring, and earnings management
    Kim, JB
    Chung, R
    Firth, M
    [J]. CONTEMPORARY ACCOUNTING RESEARCH, 2003, 20 (02) : 323 - 359
  • [13] Abnormal disclosure tone, earnings management and earnings quality
    Abou-El-Sood, Heba
    El-Sayed, Dalia
    [J]. JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2022, 23 (02) : 402 - 433
  • [14] INTERPLAY BETWEEN ACCOUNTING CONSERVATISM, AUDITING CONSERVATISM AND QUALITY OF EARNINGS IN OMAN
    Al Ani, Mawih Kareem
    Chong, H. Gin
    [J]. INTERNATIONAL JOURNAL OF ECONOMICS MANAGEMENT AND ACCOUNTING, 2021, 29 (01): : 167 - 205
  • [15] Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings
    Chen, Lucy Huajing
    Folsom, David M.
    Paek, Wonsun
    Sami, Heibatollah
    [J]. ACCOUNTING HORIZONS, 2014, 28 (02) : 233 - 260
  • [16] Is Corporate Governance Related to the Conservatism in Management Earnings Forecasts?
    Huang, Hsu-Huei
    Chan, Min-Lee
    Chang, Chih-Hsiang
    Wong, Jing-Ling
    [J]. EMERGING MARKETS FINANCE AND TRADE, 2012, 48 : 105 - 121
  • [17] The use of unsigned earnings quality measures in tests of earnings management
    Hribar, Paul
    Nichols, D. Craig
    [J]. JOURNAL OF ACCOUNTING RESEARCH, 2007, 45 (05) : 1017 - 1053
  • [18] Optimal Conservatism with Earnings Manipulation
    Bertomeu, Jeremy
    Darrough, Masako
    Xue, Wenjie
    [J]. CONTEMPORARY ACCOUNTING RESEARCH, 2017, 34 (01) : 252 - 284
  • [19] Accounting conservatism and Street earnings
    Frank Heflin
    Charles Hsu
    Qinglu Jin
    [J]. Review of Accounting Studies, 2015, 20 : 674 - 709
  • [20] Ultimate Ownership and Earnings Conservatism
    Bona-Sanchez, Carolina
    Perez-Aleman, Jeronimo
    Javier Santana-Martin, Domingo
    [J]. EUROPEAN ACCOUNTING REVIEW, 2011, 20 (01) : 57 - 80