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The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment
16 references·11 citing·38 second hop
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 1994

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The Value Relevance of German Accounting Measures: An Empirical Analysis
465 cited
  • 2006Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?412 cited
  • Cited by

    • 2009The Accruals Anomaly: Can Implementable Portfolio Strategies Be Developed That Are Pofitable Net of Transactions Costs in the UK?62 cited
    • 2010Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market55 cited
    • 2016CEO incentive compensation and earnings management53 cited
    • 2019Audit committee attributes and cosmetic accounting in Nigeria48 cited
    • 2011Abnormal Accrual Estimates and Evidence of Mispricing36 cited
    • 2009International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary vs. Mandatory Adoption35 cited
    • 2017Compensation Management23 cited
    • 2009The accruals anomaly – can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?23 cited
    • 2014The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions21 cited
    • 2016Biases in Accounting and Non-Accounting Information: Substitutes or Complements?17 cited
    • 2010Persistence of earnings and earnings components: Evidence from the emerging capital market of Egypt16 cited