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Results 1 - 20 of 425  for All Library Resources

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1
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan
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Article
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The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan

Corporate governance (Bradford), 2019-12, Vol.19 (6), p.1167-1186 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-05-2018-0183

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2
Corporate social responsibility, firm performance and the moderating effect of earnings management in Chinese firms
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Article
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Corporate social responsibility, firm performance and the moderating effect of earnings management in Chinese firms

Asia-Pacific journal of business administration, 2018-11, Vol.10 (2/3), p.184-199 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1757-4323 ;EISSN: 1757-4331 ;DOI: 10.1108/APJBA-03-2018-0051

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3
Betting against real earnings management
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Article
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Betting against real earnings management

Asian review of accounting, 2022-04, Vol.30 (2), p.233-257 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-05-2021-0091

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4
Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?
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Article
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Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?

International journal of accounting and information management, 2019-08, Vol.27 (3), p.442-460 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-03-2018-0027

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5
When does earnings management matter? Evidence across the corporate life cycle for non-financial Chinese listed companies
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Article
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When does earnings management matter? Evidence across the corporate life cycle for non-financial Chinese listed companies

Journal of risk and financial management, 2020-12, Vol.13 (12), p.1-19 [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/jrfm13120313

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6
The relationship between management characteristics and financial statement readability
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Article
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The relationship between management characteristics and financial statement readability

EuroMed journal of business, 2021-03, Vol.16 (1), p.108-126 [Peer Reviewed Journal]

Emerald Publishing Limited 2020 ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-12-2019-0146

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7
Stock pledging and earnings management: an empirical analysis
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Article
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Stock pledging and earnings management: an empirical analysis

Asian review of accounting, 2019-10, Vol.27 (3), p.350-372 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-03-2018-0074

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8
Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitors
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Article
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Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitors

Journal of financial reporting & accounting, 2021-11, Vol.19 (5), p.839-860 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-05-2020-0131

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9
Corporate governance and earnings management in a Nordic perspective: Evidence from the Oslo stock exchange
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Article
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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

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10
The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran
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Article
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The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran

Journal of risk and financial management, 2022-03, Vol.15 (3), p.1-20 [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: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm15030102

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11
Investment in outside governance monitoring and real earnings management: evidence from an emerging market
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Article
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Investment in outside governance monitoring and real earnings management: evidence from an emerging market

Journal of accounting in emerging economies, 2022-01, Vol.12 (1), p.52-76 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-08-2020-0203

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12
The role of discretionary pension accruals in earnings management
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Article
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The role of discretionary pension accruals in earnings management

Journal of applied accounting research, 2021-01, Vol.22 (1), p.1-21 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-06-2019-0095

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13
Impact of upward and downward earnings management on stock returns
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Article
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Impact of upward and downward earnings management on stock returns

South Asian Journal of Business Studies, 2023-05, Vol.12 (2), p.202-219 [Peer Reviewed Journal]

Emerald Publishing Limited. ;ISSN: 2045-4457 ;EISSN: 2398-6298 ;DOI: 10.1108/SAJBS-12-2020-0417

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14
Detecting earnings management: a comparison of accrual and real earnings manipulation models
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Article
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Detecting earnings management: a comparison of accrual and real earnings manipulation models

Journal of applied accounting research, 2023-03, Vol.24 (2), p.344-379 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-08-2021-0217

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15
The impact of audit quality on real earnings management in the UK context
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Article
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The impact of audit quality on real earnings management in the UK context

International journal of accounting and information management, 2021-08, Vol.29 (3), p.368-391 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-10-2020-0156

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16
The impact of financial statement comparability on earnings management: Evidence from frontier markets
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Article
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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

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17
The relationship between management attributes and accounting comparability
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Article
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The relationship between management attributes and accounting comparability

Journal of facilities management, 2022-01, Vol.20 (1), p.1-18 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-5967 ;EISSN: 1741-0983 ;DOI: 10.1108/JFM-08-2020-0058

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18
The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach
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Article
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The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach

Risks (Basel), 2022-06, Vol.10 (6), p.110 [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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks10060110

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19
Does XBRL disclosure management solution influence earnings release efficiency and earnings management?
Material Type:
Article
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Does XBRL disclosure management solution influence earnings release efficiency and earnings management?

International journal of accounting and information management, 2019-03, Vol.27 (1), p.74-95 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-06-2017-0079

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20
The impact of pyramid ownership on earnings management
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Article
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The impact of pyramid ownership on earnings management

Asian review of accounting, 2018-05, Vol.26 (2), p.208-224 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-11-2016-0130

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