Este artículo está dirigido a identi car el grado de utilización de un conjunto de Técnicas e
Indicadores de Rendimiento Financiero (TIRF) que permitan monitorear la sostenibilidad …

Prior studies on the link between country‐level cultural aspects and firms' arbitrary
accounting practices are scant, and they show mixed results. To gain more insight about the …

This paper investigates whether matching has differential implications for the accuracy of
analysts' earnings and revenue forecasts. We construct a novel measure of firm-level …

We investigate the association between managerial ability and revenue-expense matching.
We find that firms having more capable managers exhibit a better contemporaneous …

This study aims to analyze the different reflexes of business cycle phases on matching
quality from revenues and expenses. We examine data from companies listed on G20 group …

This study aims to analyze the trends of Chinese companies' revenue–expense matching
level and identify the impacts of the 2008 global financial crisis and the 2015 plunge in the …

We investigate the association between managerial ability and revenue-expense matching.
We find that firms having managers with better ability exhibit better contemporaneous …

This article is aimed at identifying the degree of use of a set of Techniques and Financial
Performance Indicators (TFPI) that allow monitoring the financial sustainability of commercial …

Simultaneously with the prevalence of using the accrual basis for recording financial events
in business entities, the use of operating cash or accounting earnings for the assessment of …