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1
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.218-236 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Justin G. Davis and Miguel García-Cestona. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2023-0021

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2
The relationship between dividend policy and earnings management: A causality analysis
The relationship between dividend policy and earnings management: A causality analysis
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The relationship between dividend policy and earnings management: A causality analysis

Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.166-185 [Peer Reviewed Journal]

COPYRIGHT 2024 Universidad ESAN, Peru ;Olfa Ben Salah and Anis Jarboui. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0198

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3
Earnings management para evitar reportar perdidas: Chile, 2010-2014
Earnings management para evitar reportar perdidas: Chile, 2010-2014
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Earnings management para evitar reportar perdidas: Chile, 2010-2014

Journal of Economics, Finance and Administrative Science, 2018-07, Vol.23 (45), p.167 [Peer Reviewed Journal]

COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107

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4
Earnings management by health insurance companies in Brazil
Earnings management by health insurance companies in Brazil
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Earnings management by health insurance companies in Brazil

European journal of management and business economics, 2022-09, Vol.31 (4), p.453-468 [Peer Reviewed Journal]

Antonio Lopo Martinez and Flávio Alves de Carvalho. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-01-2021-0023

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5
Relationship between gray directors and executive compensation in Indian firms
Relationship between gray directors and executive compensation in Indian firms
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Relationship between gray directors and executive compensation in Indian firms

European journal of management and business economics, 2019-01, Vol.28 (3), p.239-265 [Peer Reviewed Journal]

Krishna Prasad, K. Sankaran and Nandan Prabhu. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2444-8494 ;ISSN: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-11-2017-0038

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6
Active management, value investing and pension fund performance
Active management, value investing and pension fund performance
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Active management, value investing and pension fund performance

European journal of management and business economics, 2021-09, Vol.30 (3), p.299-317 [Peer Reviewed Journal]

Luis Otero-González, Pablo Durán-Santomil, Rubén Lado-Sestayo and Milagros Vivel-Búa. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-08-2020-0237

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7
Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
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Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.5-20 [Peer Reviewed Journal]

COPYRIGHT 2024 Universidad ESAN, Peru ;Albulena Shala, Peterson K. Ozili and Skender Ahmeti. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2021-0250

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8
Market structure, institutional quality and bank capital ratios: evidence from developing countries
Market structure, institutional quality and bank capital ratios: evidence from developing countries
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Market structure, institutional quality and bank capital ratios: evidence from developing countries

European journal of management and business economics, 2021-02, Vol.30 (1), p.92-107 [Peer Reviewed Journal]

Oyebola Fatima Etudaiye-Muhtar and Zayyad Abdul-Baki. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-09-2019-0158

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9
Momentum investing: evidence from the US tourism and hospitality
Momentum investing: evidence from the US tourism and hospitality
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Momentum investing: evidence from the US tourism and hospitality

European journal of management and business economics, 2022-05, Vol.31 (3), p.269-284 [Peer Reviewed Journal]

Mohamed Shaker Ahmed. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-02-2021-0057

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10
SMEs growth and profitability, productivity and debt relationships
SMEs growth and profitability, productivity and debt relationships
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SMEs growth and profitability, productivity and debt relationships

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.404-419 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Zélia Serrasqueiro, Beatriz Pinto and Filipe Sardo. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2022-0018

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11
The risk management role of nonexecutive directors: from capital expenditure perspective
The risk management role of nonexecutive directors: from capital expenditure perspective
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The risk management role of nonexecutive directors: from capital expenditure perspective

European journal of management and business economics, 2021-05, Vol.30 (2), p.152-169 [Peer Reviewed Journal]

Tho Anh To, Yoshihisa Suzuki, Hong Thu Thi Ho, Siem Thi Tran and Tuan Quoc Tran. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-12-2019-0237

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12
Economic policy uncertainty, value of cash and financial crisis
Economic policy uncertainty, value of cash and financial crisis
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Economic policy uncertainty, value of cash and financial crisis

European journal of management and business economics, 2023-02, Vol.32 (1), p.24-46 [Peer Reviewed Journal]

Quoc Trung Tran. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-10-2020-0292

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13
Ownership structure and agency costs: Evidence from the insurance industry in Jordan
Ownership structure and agency costs: Evidence from the insurance industry in Jordan
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Ownership structure and agency costs: Evidence from the insurance industry in Jordan

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.287-302 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Mohammad Tayeh, Rafe’ Mustafa and Adel Bino. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0257

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14
Cultural communication differences in initial public offering documentation: The case of China
Cultural communication differences in initial public offering documentation: The case of China
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Cultural communication differences in initial public offering documentation: The case of China

Journal of Economics, Finance and Administrative Science, 2023-01, Vol.28 (55), p.197-210 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Anamari Irizarry Quintero, Javier Rodríguez Ramírez and Camille Villafañe-Rodríguez. 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. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-07-2021-0123

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15
The “industrial halo” and its impact on the assessment of corporate reputation
The “industrial halo” and its impact on the assessment of corporate reputation
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The “industrial halo” and its impact on the assessment of corporate reputation

European journal of management and business economics, 2024-04, Vol.33 (2), p.237-252 [Peer Reviewed Journal]

Emilio Calvo-Iriarte, María Victoria Esteban-González and Arturo Rodríguez-Castellanos. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-02-2022-0028

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16
Editorial: ESAN's 60th anniversary, second special section on business economics in Ibero-America and editorial transition
Editorial: ESAN's 60th anniversary, second special section on business economics in Ibero-America and editorial transition
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Editorial: ESAN's 60th anniversary, second special section on business economics in Ibero-America and editorial transition

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.214-217 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Luis Chavez-Bedoya and Nestor U. Salcedo. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-06-2023-334

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17
The relationship between goodwill and capital structure and the moderating effect of financial market development
The relationship between goodwill and capital structure and the moderating effect of financial market development
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The relationship between goodwill and capital structure and the moderating effect of financial market development

Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.121-145 [Peer Reviewed Journal]

COPYRIGHT 2024 Universidad ESAN, Peru ;Oli Ahad Thakur, Matemilola Bolaji Tunde, Bany-Ariffin Amin Noordin, Md. Kausar Alam and Muhammad Agung Prabowo. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-04-2022-0107

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18
The effect of gender and code of ethics on budgetary slack ethical judgment: Experimental evidence from Indonesia
The effect of gender and code of ethics on budgetary slack ethical judgment: Experimental evidence from Indonesia
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The effect of gender and code of ethics on budgetary slack ethical judgment: Experimental evidence from Indonesia

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.273-286 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Jurica Lucyanda and Mahfud Sholihin. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-05-2021-0044

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19
Using a naive Bayesian classifier methodology for loan risk assessment: Evidence from a Tunisian commercial bank
Using a naive Bayesian classifier methodology for loan risk assessment: Evidence from a Tunisian commercial bank
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Using a naive Bayesian classifier methodology for loan risk assessment: Evidence from a Tunisian commercial bank

Journal of Economics, Finance and Administrative Science, 2017-06, Vol.22 (42), p.3-24 [Peer Reviewed Journal]

COPYRIGHT 2017 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2017 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-02-2017-0039

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20
Antecedents of brand hate in the fast food industry
Antecedents of brand hate in the fast food industry
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Antecedents of brand hate in the fast food industry

Spanish journal of marketing-ESIC, 2019-09, Vol.23 (2), p.227-248 [Peer Reviewed Journal]

Sharizal Hashim and Sheraz Kasana. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2444-9709 ;ISSN: 2444-9695 ;EISSN: 2444-9709 ;DOI: 10.1108/SJME-10-2018-0047

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