Earnings management to avoid losses: Evidence in non-listed Colombian companies-Reference-Cited by-同舟云学术

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Earnings management to avoid losses: Evidence in non-listed Colombian companies

Published:2023-12 Issue: Volume:53 Page:100575
ISSN:1061-9518
Container-title:Journal of International Accounting, Auditing and Taxation
language:en
Short-container-title:Journal of International Accounting, Auditing and Taxation

Author:

Tobar Arias José E.,Mora Valencia Andrés,Benavides Franco Julián

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference61 articles.

1. Classificatory income smoothing: The impact of a change in regime of reporting financial performance;Athanasakou;Journal of Accounting and Public Policy,2007

2. Stock option compensation and earnings management incentives;Baker;Journal of Accounting, Auditing & Finance,2003

3. Earnings quality in UK private firms: Comparative loss recognition timeliness;Ball;Journal of Accounting and Economics,2005

4. Accruals and the prediction of future cash flows;Barth;Accounting Review,2001

5. What's my target? Individual analyst forecasts and last-chance earnings management;Beardsley;Journal of Accounting and Economics,2021

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