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Positive accounting
Discretionary Accruals and the Predictive Ability of Earnings in the Forecast of Future Cash Flows: Evidence from Australia
Executive Stock Options and Dividend Policy
Usefulness of Accounting Theory and Practices on Large Business Organizations in Nigeria
Regulatory Oversight and Reporting Incentives: Evidence from SEC Budget Allocations
The Role of Accrual Accounting Basis in the Prediction of Future Cash Flows: the Nigerian Evidence
Dividend Stickiness, Debt Covenants, and Earnings Management*
Cash Flows and Earnings in Predicting Future Cash Flows: a Study of Deposit Money Banks in Nigeria
Table 1 Is Extracted from Who Audits America 2000 and 2005 Data, Which Is Based on For-Profit Publicly Held Companies
Accounting Discretion, Corporate Governance and Firm Performance
An Introduction to Accounting Theory
Evidence of Debt Covenant Hypothesis in Indonesia Public Firms
Financial Accounting and Corporate Behavior
Does the Transformation of Accounting Firms' Organizational Form Improve Audit Quality? Evidence from China
Earnings Quality.Pdf
Approaches and Criticisms of Positive Accounting Theory and Its Economic Consequences
Enhancing Shareholder Value Through Efficient Working Capital Management : an Empirical Evidence from India
Post-Earnings-Announcement Drift and Investor Sophistication
Organizational Commitment of Public Accounting Firm, Implementation of an Independent Audit of the Financial Statements and Audit Quality
Top View
Working Capital, Firms Performance and Financial
A Literature Review of Positive Accounting Theory İdil Kaya
Positive Accounting Theory and the PA Cult
Do Firms Manage Earnings to Meet Dividend Thresholds?
Earnings Response Coefficient: Applying Individual and Portfolio Methods
The Economic Consequences of the Retail Inventory Method
30-45, January 2015 Published by European Centre for Research Training and Development UK (
Effect of Assets Revaluation Practices Onearnings Performance of Quoted Manufacturing Companies in Nigeria
The Role of Corporate Governance on Earnings Quality from Positive Accounting Theory Framework
Bond Analysts' Forecasts on Cash Flows and Earnings
The Relationship Between Cash Flow Forecast and Earnings Management in Firms
The General Tenets of Positive Accounting Theory Towards Accounting Practice and Disclosure in Corporate Organizations in Nigeria
The Effectiveness of Accounting-Based Dividend Covenants
The Opportunistic Approach of the Positive Accounting Theory (PAT)
Have Academic Accountants and Financial Accounting Standard Setters Traded Places?
Fixed Assets Revaluation to Increase Value Relevance of Financial Statements
Opportunistic Earnings Management Or Performance-Related Effects? Evidence from Dividend-Paying Firms
Career Integration in the Public Accounting Profession
Corporate Dividend Payout and Earnings Management: Evidence from Chinese Regulatory Changes
Capital Budgeting – Further Considerations
Does Contracting Efficiency Strengthen Or Weaken Information Efficiency?
The Effect of Free Cash Flow, Dividend Policy, and Financial Leverage on Earnings Management
The Managerial Implications of Positive and Normative Accounting Theories Pozitif Ve Normatif Muhasebe Teorilerinin Yönetimsel Etkileri
Examensarbete I Ämnet Företagsekonomi
Positive Accounting Theory: Theoretical Perspectives on Accounting Policy Choice
Which Factors Affect Statement of Cash Flows Restatements and How Does the Market Respond to These Restatements?
Analysis on Efficiency and Opportunistic Perspective Under the Pat
Understanding Earnings Quality: a Review of the Proxies, Their Determinants and Their Consequences
An Empirical Analysis of Earnings Management Motives in Firms Listed on Tehran Stock Exchange
The Impact of Positive Cash Operating Activities on the Cost of Debt International Evidence
Discussion of Investor Protection and Analysts' Cash Flow Forecasts
School of Accounting
Higher Academic Qualifications, Professional Training And
1 Earnings Quality and Financial Performance Andreas Charitou
Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice
A Reexamination of Ball and Brown 1
Topic 1: Accounting Theories