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1
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
Influence of board, interlocking on earnings management
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Influence of board, interlocking on earnings management

Revista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.179-196 [Peer Reviewed Journal]

COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201701980

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3
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
Women's Participation in the Board of Directors and Earnings Management
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Article
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Women's Participation in the Board of Directors and Earnings Management

Contabilidad y negocios, 2020-01, Vol.15 (30), p.124-139

2020. 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: 1992-1896 ;EISSN: 2221-724X ;DOI: 10.18800/contabilidad.202002.007

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5
Investor sentiment and earnings management in Brazil
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Article
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Investor sentiment and earnings management in Brazil

Revista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.283-301 [Peer Reviewed Journal]

COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201909130

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6
Relationship between earnings management and abnormal booktax differences in Brazil
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Article
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Relationship between earnings management and abnormal booktax differences in Brazil

Revista contabilidade & finanças, 2021-01, Vol.32 (85), p.46-64 [Peer Reviewed Journal]

COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2021 ;ISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202009230

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7
Debt issues and earnings management
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Article
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Debt issues and earnings management

Revista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.291-305 [Peer Reviewed Journal]

COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201601660

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8
The influence of national culture on the relationship between corporate governance and earnings management
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Article
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The influence of national culture on the relationship between corporate governance and earnings management

Revista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.207-223 [Peer Reviewed Journal]

COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202110510

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9
Business cycles and earnings management strategies: a study in Brazilian public firms
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Article
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Business cycles and earnings management strategies: a study in Brazilian public firms

Revista Contabilidade & Finanças, 2019-05, Vol.30 (80), p.216-233 [Peer Reviewed Journal]

COPYRIGHT 2019 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2019 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201806870

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10
La discrecionalidad en las diferencias temporarias entre Contabilidad y Fiscalidad / Earnings management on temporary differences between Accounting and Taxation
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Article
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La discrecionalidad en las diferencias temporarias entre Contabilidad y Fiscalidad / Earnings management on temporary differences between Accounting and Taxation

Revista española de financiación y contabilidad, 2015-06, Vol.44 (2), p.180-207 [Peer Reviewed Journal]

2015 Asociación Española de Contabilidad y Administración de Empresas (AECA) ;Copyright Taylor & Francis Ltd. 2015 ;ISSN: 0210-2412 ;EISSN: 2332-0753

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11
IFRS y earnings management en la información financiera de las pymes colombianas
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Article
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IFRS y earnings management en la información financiera de las pymes colombianas

Contaduría, administración, 2024, Vol.69 (4), p.74-99 [Peer Reviewed Journal]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2448-8410 ;ISSN: 0186-1042 ;DOI: 10.22201/fca.24488410e.2024.4652

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12
International Financial Reporting Standards and Earnings Management in Latin America
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Article
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International Financial Reporting Standards and Earnings Management in Latin America

RAC - Revista de Administracao Contemporanea, 2016-05, Vol.20 (3), p.368-388 [Peer Reviewed Journal]

COPYRIGHT 2016 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração May/Jun 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1415-6555 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2016140035

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13
Voluntary disclosure and earnings management: evidence from the Brazilian capital market
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Article
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Voluntary disclosure and earnings management: evidence from the Brazilian capital market

Revista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.249-263 [Peer Reviewed Journal]

COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201703360

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14
Determinants of goodwill impairment loss recognition
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Article
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Determinants of goodwill impairment loss recognition

Revista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.349-362 [Peer Reviewed Journal]

COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201602010

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15
Prácticas de Gestión y/o Earnings Management en los resultados contables en México. Evidencia empírica 2010-2019
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Article
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Prácticas de Gestión y/o Earnings Management en los resultados contables en México. Evidencia empírica 2010-2019

Revista de ciencias sociales (Maracaibo, Venezuela), 2023-02, Vol.29 (1), p.155-168 [Peer Reviewed Journal]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1315-9518 ;EISSN: 2477-9431

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16
Consequences for Future Return with Earnings Management through Real Operating Activities
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Article
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Consequences for Future Return with Earnings Management through Real Operating Activities

Revista Contabilidade & Finanças, 2016-05, Vol.27 (71), p.232-242 [Peer Reviewed Journal]

COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201602520

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17
Investor sentiment and earnings management: does analysts’ monitoring matter? / Sentimento do investidor e gerenciamento de resultados: o monitoramento dos analistas importa?
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Article
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Investor sentiment and earnings management: does analysts’ monitoring matter? / Sentimento do investidor e gerenciamento de resultados: o monitoramento dos analistas importa?

RAM. Revista de Administração Mackenzie, 2018-08, Vol.19 (4) [Peer Reviewed Journal]

ISSN: 1678-6971 ;EISSN: 1678-6971

Digital Resources/Online E-Resources

18
INVESTOR SENTIMENT AND EARNINGS MANAGEMENT: DOES ANALYSTS' MONITORING MATTER?/SENTIMENTO DO INVESTIDOR E GERENCIAMENTO DE RESULTADOS: O MONITORAMENTO DOS ANALISTAS IMPORTA?
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Article
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INVESTOR SENTIMENT AND EARNINGS MANAGEMENT: DOES ANALYSTS' MONITORING MATTER?/SENTIMENTO DO INVESTIDOR E GERENCIAMENTO DE RESULTADOS: O MONITORAMENTO DOS ANALISTAS IMPORTA?

Revista de administração Mackenzie, 2018-07, Vol.19 (4) [Peer Reviewed Journal]

COPYRIGHT 2018 Universidade Presbiteriana Mackenzie ;ISSN: 1518-6776 ;DOI: 10.1590/1678-6971/eRAMF180104

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19
Avoiding reporting losses: an empirical study of earnings management via operating decisions
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Article
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Avoiding reporting losses: an empirical study of earnings management via operating decisions

Revista contabilidade & finanças, 2015-09, Vol.26 (69), p.247 [Peer Reviewed Journal]

COPYRIGHT 2015 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep/Dec 2015 ;ISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201501070

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20
Son las prácticas de gobierno corporativo y de earnings management relevantes para el valor de las empresas en México?
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Article
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Son las prácticas de gobierno corporativo y de earnings management relevantes para el valor de las empresas en México?

Contaduría, administración, 2019-08, Vol.64 (4) [Peer Reviewed Journal]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0186-1042 ;DOI: 10.22201/fca.24488410e.2020.1965

Digital Resources/Online E-Resources

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