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Peer-reviewed Journals (168)

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subject: Financial Reporting

Result Number	Material Type	Record Details and Options
1	Material Type: Article	Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance The Economic Research Guardian, 2021-01, Vol.11 (1), p.78-102 2021. This work is published under https://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: 2247-8531 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	Material Type: Article	Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries Journal of risk and financial management, 2023-10, Vol.16 (10), p.458 [Peer Reviewed Journal] COPYRIGHT 2023 MDPI AG ;2023 by the author. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16100458 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
3	Material Type: Article	Firm life cycle and earnings management: The moderating role of state ownership Cogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal] 2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2085260 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	Association between fraudulent financial reporting, readability of annual reports, and abusive earnings management: A case of Indonesia Investment management & financial innovations, 2022-04, Vol.19 (1), p.370-378 [Peer Reviewed Journal] ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.19(1).2022.29 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	Material Type: Article	Corporate governance and earnings management in a Nordic perspective: Evidence from the Oslo stock exchange Journal of risk and financial management, 2020-11, Vol.13 (11), p.1-18 [Peer Reviewed Journal] 2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm13110256 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
6	Material Type: Article	CEO attributes, board independence, and real earnings management: Evidence from Nigeria Cogent business & management, 2023-12, Vol.10 (1), p.1-21 [Peer Reviewed Journal] 2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2194464 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
7	Material Type: Article	Ethical Implications of Deceptive Earnings Management Practices Business ethics and leadership, 2023-09, Vol.7 (3), p.84-96 [Peer Reviewed Journal] ISSN: 2520-6761 ;EISSN: 2520-6311 ;DOI: 10.61093/bel.7(3).84-96.2023 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	The impact of financial statement comparability on earnings management: Evidence from frontier markets International journal of financial studies, 2020-12, Vol.8 (4), p.1-25 [Peer Reviewed Journal] 2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs8040073 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Article	Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria AJAR (Asian Journal of Accounting Research) (Online), 2023-01, Vol.8 (1), p.66-79 [Peer Reviewed Journal] Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi ;Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi. 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: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0006 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from France Accounting 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.2024.01005 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	Material Type: Article	THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM MALAYSIA International journal of economics and financial issues, 2020-09, Vol.10 (5), p.272-281 [Peer Reviewed Journal] 2020. This work is published under http://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: 2146-4138 ;EISSN: 2146-4138 ;DOI: 10.32479/ijefi.10136 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Article	The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market Future business journal, 2024-12, Vol.10 (1), p.24-18 [Peer Reviewed Journal] The Author(s) 2024 ;The Author(s) 2024. This work is published under http://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: 2314-7202 ;EISSN: 2314-7210 ;DOI: 10.1186/s43093-024-00307-7 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	Real earnings management, firm value, and corporate governance: Evidence from the Korean market International journal of financial studies, 2022-03, Vol.10 (1), p.1-23 [Peer Reviewed Journal] 2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs10010019 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	THE EFFECT OF FINANCIAL LEVERAGE ON REAL AND ACCRUAL-BASED EARNINGS MANAGEMENT IN VIETNAMESE FIRMS Economics & sociology, 2019-01, Vol.12 (4), p.299-312 [Peer Reviewed Journal] 2019. 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: 2071-789X ;EISSN: 2306-3459 ;DOI: 10.14254/2071-789X.2019/12-4/18 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries Oeconomia Copernicana, 2020-06, Vol.11 (2), p.371-400 [Peer Reviewed Journal] 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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	Earnings management in V4 countries: the evidence of earnings smoothing and inflating Economic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1452-1470 2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1831944 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model Sustainability, 2024-05, Vol.16 (10), p.4264 [Peer Reviewed Journal] COPYRIGHT 2024 MDPI AG ;2024 by the author. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su16104264 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	Real earnings management, corporate governance and stock price crash risk: evidence from China China Accounting and Finance Review, 2022-06, Vol.24 (2), p.172-198 [Peer Reviewed Journal] EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2022-0014 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction PloS one, 2023-01, Vol.18 (1), p.e0280384-e0280384 [Peer Reviewed Journal] Copyright: © 2023 Mućko, Adamczyk. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. ;COPYRIGHT 2023 Public Library of Science ;2023 Mućko, Adamczyk. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2023 Mućko, Adamczyk 2023 Mućko, Adamczyk ;2023 Mućko, Adamczyk. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0280384 ;PMID: 36649299 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	Effect of Family Control on Earnings Management: The Role of Leverage Risks (Basel), 2023-01, Vol.11 (2), p.28 [Peer Reviewed Journal] COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks11020028 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by

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2021. This work is published under https://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: 2247-8531

ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.19(1).2022.29

ISSN: 2520-6761 ;EISSN: 2520-6311 ;DOI: 10.61093/bel.7(3).84-96.2023

Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01005

2020. This work is published under http://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: 2146-4138 ;EISSN: 2146-4138 ;DOI: 10.32479/ijefi.10136

2019. 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: 2071-789X ;EISSN: 2306-3459 ;DOI: 10.14254/2071-789X.2019/12-4/18

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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2022-0014

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