The role of accounting discretion in the investment-financing relationship: Evidence from a structural model-Reference-Cited by-同舟云学术

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The role of accounting discretion in the investment-financing relationship: Evidence from a structural model

Published:2024 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Batta George E.,Ruchti Thomas

Publisher

Elsevier BV

Reference103 articles.

1. Tests of analysts' overreaction/underreaction to earnings information as an explanation for anomalous stock price behavior;J S Abarbanell;Journal of Finance,1992

2. Accrual reversals, earnings and stock returns;E J Allen;Journal of Accounting and Economics,2013

3. Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint;W R Baber;Accounting Review,2011

4. The relation between reporting quality and financing and investment: Evidence from changes in financing capacity;K Balakrishnan;Journal of Accounting Research,2014

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