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Keywords: accruals management
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Journal Articles
Accounting Horizons (2018) 32 (4): 163–183.
Published: 01 December 2018
...Xia (Eliza) Zhang SYNOPSIS This paper examines whether firms with rating-based performance-priced loan contracts (PPrating firms) manage cash flow from operations (CFO) and accruals to obtain better firm credit ratings. I find that for PPrating firms, both CFO management and accruals management...
Journal Articles
Accounting Horizons (2014) 28 (3): 501–528.
Published: 01 September 2014
... behavior. JEL Classifications: M41; G35 Corresponding author: Nan Liu Email: liunan@iusb.edu earnings smoothing dividend policy real earnings management accruals management earnings persistence We appreciate the helpful comments from Lawrence Brown, Hassan Espahbodi, Lixin Huang...