Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Article
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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. 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 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130Full text available |
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2 |
Material Type: Article
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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 [Peer Reviewed Journal]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: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307Full text available |
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3 |
Material Type: Article
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Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical studyAJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.373-386 [Peer Reviewed Journal]Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake. 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-03-2022-0086Full text available |
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4 |
Material Type: Article
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Market value and related party's transactions: a panel data approachAJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.411-424 [Peer Reviewed Journal]Najib H. S. Farhan and Faozi A. Almaqtari. 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-07-2022-0204Full text available |
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5 |
Material Type: Article
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COVID-19 outbreak and earnings management practice: case of TunisiaAJAR (Asian Journal of Accounting Research) (Online), 2023-06, Vol.8 (3), p.307-318 [Peer Reviewed Journal]Riadh Garfatta, Mouna Hamza and Imen Zorgati. 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-04-2022-0129Full text available |
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Material Type: Article
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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 [Peer Reviewed Journal]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-12-2022-0428Full text available |
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7 |
Material Type: Article
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The relationship between dividend policy and earnings management: A causality analysisJournal 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-09-2021-0198Full text available |
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8 |
Material Type: Article
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Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAPJournal of capital markets studies, 2022-12, Vol.6 (3), p.242-286 [Peer Reviewed Journal]Sotirios Rouvolis ;Sotirios Rouvolis. 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: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-06-2022-0022Full text available |
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9 |
Material Type: Article
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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 [Peer Reviewed Journal]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-07-2023-0220Full text available |
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10 |
Material Type: Article
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Earnings management para evitar reportar pérdidas: Chile, 2010-2014Journal of Economics, Finance and Administrative Science, 2018-08, Vol.23 (45), p.167-181 [Peer Reviewed Journal]Edinson Edgardo Cornejo-Saavedra. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107Full text available |
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11 |
Material Type: Article
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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. dataJournal 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-01-2023-0021Full text available |
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12 |
Material Type: Article
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Earnings quality and crash risk in China: an integrated analysisJournal of Asian business and economic studies, 2021-03, Vol.28 (1), p.2-19 [Peer Reviewed Journal]Udomsak Wongchoti, Ge Tian, Wei Hao, Yi Ding and Hongfeng Zhou. 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: 2515-964X ;EISSN: 2515-964X ;DOI: 10.1108/JABES-02-2020-0012Full text available |
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13 |
Material Type: Article
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IFRS adoption and firms' opacity around the world: What factors affect this relationship?Journal of Economics, Finance and Administrative Science, 2021, Vol.26 (51), p.7-21 [Peer Reviewed Journal]COPYRIGHT 2021 Universidad ESAN, Peru ;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-02-2020-0060Full text available |
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14 |
Material Type: Article
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Investigating the relationship between bank performance and accounting standards: evidence from M&As in European bankingJournal of capital markets studies, 2022-02, Vol.6 (1), p.106-124 [Peer Reviewed Journal]Ali İhsan Akgün ;Ali İhsan Akgün. 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: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-10-2021-0032Full text available |
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15 |
Material Type: Article
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Board characteristics and earnings management in Sri LankaJournal of Asian business and economic studies, 2020-02, Vol.27 (1), p.2-18 [Peer Reviewed Journal]Shanmugavel Rajeevan and Roshan Ajward. 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: 2515-964X ;EISSN: 2515-964X ;DOI: 10.1108/JABES-03-2019-0027Full text available |
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16 |
Material Type: Article
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Dividend policy and earnings quality in VietnamJournal of Asian business and economic studies, 2019-10, Vol.26 (2), p.301-312 [Peer Reviewed Journal]Trang Thi Ngoc Nguyen and Phuong Kim Bui. 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: 2515-964X ;EISSN: 2515-964X ;DOI: 10.1108/JABES-07-2018-0047Full text available |
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17 |
Material Type: Article
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The effect of ownership composition on earnings management: Evidence for the Mexican stock exchangeJournal of Economics, Finance and Administrative Science, 2018-12, Vol.23 (46), p.289-305 [Peer Reviewed Journal]Juan Manuel San Martin Reyna. ;COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;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-01-2017-0011Full text available |
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18 |
Material Type: Article
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Earnings management para evitar reportar perdidas: Chile, 2010-2014Journal 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-11-2017-0107Full text available |
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19 |
Material Type: Article
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Does D&O insurance matter for stock price crash risk? Evidence from an Asian emerging marketJournal of capital markets studies, 2019-01, Vol.3 (1), p.34-46 [Peer Reviewed Journal]Ming-Te Lee and Kai-Ting Nien ;Ming-Te Lee and Kai-Ting Nien. 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: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-03-2019-0009Full text available |
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20 |
Material Type: Article
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Institutional investors, corporate governance, and earnings management around merger: evidence from French absorbing firmsJournal of Economics, Finance and Administrative Science, 2013-12, Vol.18 (35), p.89-96 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1016/S2077-1886(13)70033-7Digital Resources/Online E-Resources |