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Legătura dintre ciclul de viaţă corporativ şi managementul rezultatelor la companiile listate la Bursa de Valori BucureştiAudit Financiar, 2024-01, Vol.22 (1), p.68-176 [Peer Reviewed Journal]2024. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1583-5812 ;DOI: 10.20869/AUDITF/2024/173/006Digital Resources/Online E-Resources |
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The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countriesHeliyon, 2024-04, Vol.10 (8), p.e29890-e29890, Article e29890 [Peer Reviewed Journal]2024 The Authors ;2024 The Authors. ;2024 The Authors 2024 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2024.e29890 ;PMID: 38699736Full text available |
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Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking BehaviorJurnal akuntansi, 2024-05, Vol.28 (2), p.357-379 [Peer Reviewed Journal]ISSN: 1410-3591 ;EISSN: 2549-8800 ;DOI: 10.24912/ja.v28i2.2139Full text available |
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The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management ToolsEconomic and Regional Studies / Studia Ekonomiczne i Regionalne, 2024-03, Vol.17 (1), p.115-132 [Peer Reviewed Journal]EISSN: 2451-182X ;DOI: 10.2478/ers-2024-0006Full text available |
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The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management ToolsEconomic and Regional Studies (Studia Ekonomiczne i Regionalne), 2024-01, Vol.17 (1), p.115-132 [Peer Reviewed Journal]ISSN: 2083-3725 ;DOI: 10.22004/ag.econ.342851Digital Resources/Online E-Resources |
| 6 |
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Analysis of the Impact of Earnings Management and Sustainability Report on Tax AggressivenessInternational Journal of Business, Law, and Education (Online), 2024-05, Vol.5 (2), p.1524-1536 [Peer Reviewed Journal]EISSN: 2747-139X ;DOI: 10.56442/ijble.v5i2.623Full text available |
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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 [Peer Reviewed Journal]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-04-2023-0130Full text available |
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Monitoring Intensity, Institutional Shareholders, and Earnings Manipulation Engendered Accounting Scandal: The South African PerspectiveInternational journal of economics and financial issues, 2024-05, Vol.14 (3), p.12 [Peer Reviewed Journal]2024. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2146-4138 ;DOI: 10.32479/ijefi.15298Full text available |
| 9 |
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EVALUATING UNEXPECTED ACCRUALS TO DETECT ACCOUNTING MANIPULATIONS: EVIDENCE FROM EMERGING MARKETSInternational Journal of Social and Educational Innovation, 2023-11, Vol.10 (20) [Peer Reviewed Journal]EISSN: 2393-0373Full text available |
| 10 |
Material Type: Article
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Does conservatism influence earnings management activities?: The Case of Singapore and Indonesian FirmsMontenegrin journal of economics, 2024-01, Vol.20 (2) [Peer Reviewed Journal]ISSN: 1800-5845 ;EISSN: 1800-6698 ;DOI: 10.14254/1800-5845/2024.20-2.4Full text available |
| 11 |
Material Type: Article
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Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidenceHeliyon, 2024-06, Vol.10 (11), p.e31890, Article e31890 [Peer Reviewed Journal]2024 The Authors ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2024.e31890Full text available |
| 12 |
Material Type: Article
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Earnings Management via Not-Wholly-Owned SubsidiariesManagement science [Peer Reviewed Journal]ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.2022.03090Digital Resources/Online E-Resources |
| 13 |
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The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditureManagerial auditing journal, 2024-05, Vol.39 (4), p.370-395 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-05-2022-3564Digital Resources/Online E-Resources |
| 14 |
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GERENCIAMENTO DE RESULTADOS CONTÁBEIS NOS CLUBES DE FUTEBOL DO BRASIL: HÁ DIFERENÇAS APÓS A IMPLEMENTAÇÃO DO PROFUT?Podium : sport, leisure and tourism review, 2024-01, Vol.13 (1), p.165-1872024. This work is published under https://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2316-932X ;DOI: 10.5585/podium.v13il.23780Full text available |
| 15 |
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Does Tax Aggressiveness Lead to More Earnings Management: the Case of Tunisian FirmsCopernican journal of finance & accounting, 2024-03, Vol.12 (4) [Peer Reviewed Journal]ISSN: 2300-1240 ;EISSN: 2300-3065 ;DOI: 10.12775/CJFA.2023.018Full text available |
| 16 |
Material Type: Article
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Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba?Jurnal Akademi Akuntansi, 2024-02, Vol.7 (1) [Peer Reviewed Journal]ISSN: 2715-1964 ;EISSN: 2654-8321 ;DOI: 10.22219/jaa.v7i1.28020Digital Resources/Online E-Resources |
| 17 |
Material Type: Article
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Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from FranceAccounting and management information systems, 2024-03, Vol.23 (1), p.107-133 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01005Full text available |
| 18 |
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RETURN SAHAM MELALUI KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI: MANAJEMEN LABA, UKURAN PERUSAHAAN DAN PROFITABILITASAkuntansi Dewantara (Online), 2023-04, Vol.7 (1) [Peer Reviewed Journal]ISSN: 2550-0376 ;EISSN: 2549-9637 ;DOI: 10.26460/ad.v7i1.12910Digital Resources/Online E-Resources |
| 19 |
Material Type: Article
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Value relevance of managed earnings in Indian firms: an impact analysis of IFRS convergence using dynamic panel modelsSerbian journal of management, 2024-05, Vol.19 (1), p.99-116ISSN: 1452-4864 ;EISSN: 2217-7159 ;DOI: 10.5937/sjm19-45897Full text available |
| 20 |
Material Type: Article
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ERP implementation and earnings management: The moderating effect of an independent board of commissionersJurnal ekonomi dan bisnis (Salatiga), 2024-04, Vol.27 (1), p.163-182 [Peer Reviewed Journal]ISSN: 1979-6471 ;EISSN: 2528-0147 ;DOI: 10.24914/jeb.v27i1.8759Digital Resources/Online E-Resources |
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