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LI, Sun ; Thomas S, Kim. (2024) Corporate Culture, Special Items, and Firm Performance.
In: IJFS. RePEc:gam:jijfss:v:12:y:2024:i:3:p:83-:d:1461994.

Full description at Econpapers

cites:

Elliott, John A., and Wayne H. Shaw. 1988. Write-offs as accounting procedures to manage perception. Journal of Accounting Research 26: 91–119. [CrossRef] Fairfield, Patricia M., Karen A. Kitching, and Vicki Wei Tang. 2009. Are special items informative about future profit margins? Review of Accounting Studies 14: 204–36. [CrossRef] Fan, Yun, Abhijit Barua, William M. Cready, and Wayne B. Thomas. 2010. Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items. The Accounting Review 85: 1303–23. [CrossRef] Gaver, Jennifer J., and Kenneth M. Gaver. 1998. The relation between nonrecurring accounting transactions and CEO cash compensation. The Accounting Review 73: 235–53.

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