... accruals and restatements. Findings The authors find empirical evidence that firms with weak corporate governance from top executives are more likely to manipulate reported earnings and have lower financial reporting quality. The authors also find that the effect of co-opted executives on earnings...

... and accruals. This study also aims to examine the mispricing attributes of the size, value and accrual effects by investigating the relative economic relevance of aggregate risk factors, which are related to exogenous shocks in state variables, in the cross-sectional returns of triple-sorted portfolios...

..., Sunder and Sunder (2008), the authors use three measures of accrual quality and combine them into a simple parsimonious measure of accrual quality. Subsequently, the authors apply the incremental R-square approach used by Kim and Kross (2005) to determine the degree to which lenders modify their reliance...

... the concern of endogeneity between earnings quality and payment method in corporate acquisitions. In addition, a propensity score matching model is used for robustness purpose. Findings Previous studies imply that short‐term accruals have a significant impact on the choice of payment method in M...