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Material Type: Bài báo
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Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisisAJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.153-168 [Tạp chí có phản biện]Osama Atayah, Hazem Marashdeh and Allam Hamdan ;Osama Atayah, Hazem Marashdeh and Allam Hamdan. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130Tài liệu số/Tài liệu điện tử |
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Material Type: Bài báo
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The moderating role of board diversity on the relationship between ownership structure and real earnings managementAJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.98-115 [Tạp chí có phản biện]Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid ;Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307Tài liệu số/Tài liệu điện tử |
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Material Type: Bài báo
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Sustainability reporting, board gender diversity and earnings management: evidence from East Africa communityJournal of Business and Socio-economic Development, 2024-03, Vol.4 (2), p.142-160 [Tạp chí có phản biện]Peter Nderitu Githaiga. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2635-1374 ;EISSN: 2635-1692 ;DOI: 10.1108/JBSED-09-2022-0099Tài liệu số/Tài liệu điện tử |
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Material Type: Bài báo
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Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICSChina Accounting and Finance Review, 2024-03, Vol.26 (1), p.76-101 [Tạp chí có phản biện]Sarit Biswas, Sharad Nath Bhattacharya, Justin Y. Jin, Mousumi Bhattacharya and Pradip H. Sadarangani. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1029-807X ;EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2023-0037Tài liệu số/Tài liệu điện tử |
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Material Type: Bài báo
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Accounting as a means to legitimacy: the case of internally generated intangiblesQualitative research in accounting and management, 2024-02, Vol.21 (2), p.77-104 [Tạp chí có phản biện]Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin. ;Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1176-6093 ;ISSN: 1758-7654 ;EISSN: 1758-7654 ;DOI: 10.1108/QRAM-04-2021-0075Tài liệu số/Tài liệu điện tử |
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Material Type: Bài báo
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Related party transactions and earnings management in family firms: the moderating role of board characteristicsJournal of family business management, 2024-02, Vol.14 (1), p.171-198 [Tạp chí có phản biện]Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello ;Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2043-6238 ;EISSN: 2043-6246 ;DOI: 10.1108/JFBM-07-2022-0090Tài liệu số/Tài liệu điện tử |
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Material Type: Bài báo
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Do audit attributes impact earnings quality? Evidence from IndiaAJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.25-34 [Tạp chí có phản biện]Deepak Verma, Varun Dawar and Pankaj Chaudhary ;Deepak Verma, Varun Dawar and Pankaj Chaudhary. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-12-2022-0428Tài liệu số/Tài liệu điện tử |
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Material Type: Bài báo
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companiesAJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.78-93 [Tạp chí có phản biện]Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry ;Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2023-0220Tài liệu số/Tài liệu điện tử |
9 |
Material Type: Bài báo
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Audit quality and debt restructuring: evidence from ItalyManagerial auditing journal, 2024-01, Vol.39 (1), p.50-70 [Tạp chí có phản biện]Carlotta Magri and Pier Luigi Marchini. ;Carlotta Magri and Pier Luigi Marchini. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-01-2023-3794Tài liệu số/Tài liệu điện tử |
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Material Type: Bài báo
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Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firmsRajagiri Management Journal, 2024-01, Vol.18 (1), p.82-94 [Tạp chí có phản biện]Mukesh Nepal and Rajat Deb. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0972-9968 ;EISSN: 2633-0091 ;DOI: 10.1108/RAMJ-04-2022-0066Tài liệu số/Tài liệu điện tử |