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1-7 of 7
Keywords: Earnings
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Journal Articles
International Journal of Accounting and Information Management (2013) 21 (1): 4–21.
Published: 22 February 2013
...Kamran Ahmed; Muhammad Jahangir Ali Purpose The purpose of this paper is to examine the determinants of analysts' operating cash flow forecasts of Australian listed firms and whether or not such forecasts improve the usefulness of earnings and predictive ability of current cash flows. Design...
Journal Articles
International Journal of Accounting and Information Management (2013) 21 (1): 53–71.
Published: 22 February 2013
...C.S. Agnes Cheng; Joseph Johnston; Cathy Zishang Liu Purpose In response to recent concerns on earnings quality and a firm's fundamental performance, the purpose of this paper is to re‐examine salient questions under accrual accounting: how earnings quality affects the role of earnings...
Journal Articles
International Journal of Accounting and Information Management (2010) 18 (3): 237–251.
Published: 21 September 2010
...Chuan‐San Wang; Samuel Tung; Lin Chen‐Chang; Wang Lan‐Fen; Lai Ching‐Hui Purpose The paper aims to clarify the relationship between earnings management and the sale of long‐lived assets and investments for firms listed in Taiwan. In addition, it suggests several interesting issues for further...
Journal Articles
International Journal of Accounting and Information Management (2010) 18 (3): 188–197.
Published: 21 September 2010
...Mohammad G. Robbani; Rafiqul Bhuyan Purpose The purpose of this paper is to examine the short‐term reactions of stock prices to the announcement of earnings restatement by the public companies listed in the Toronto stock exchange in Canada. Design/methodology/approach The paper conducts...
Journal Articles
International Journal of Accounting and Information Management (2009) 17 (2): 198–207.
Published: 23 October 2009
...Qian Hao Purpose The purpose of this paper is to investigate the effect of operating cycle on the differential persistence of accruals and cash flow, and the market reaction to the different components of earnings across firms with various operating cycles. Design/methodology/approach...
Journal Articles
International Journal of Accounting and Information Management (2009) 17 (1): 5–26.
Published: 26 June 2009
...C.S. Agnes Cheng; Austin Reitenga Purpose The purpose of this paper is to examine the differential effects of institutional non‐blockholders (NONB) and active institutional blockholders (ACTB) on earnings management behavior, as measured by discretionary accruals. Design/methodology/approach...
Journal Articles
International Journal of Accounting and Information Management (2008) 16 (1): 62–73.
Published: 27 June 2008
...H. Young Baek; Dong‐Kyoon Kim; Joung W. Kim Purpose The aim of this paper is to investigate the effect of management earnings forecasts on the level of information asymmetry around subsequent earnings announcement. Design/methodology/approach Employing the adverse selection cost method...
