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Material Type: Article
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The impact of financial statement comparability on earnings management: Evidence from frontier marketsInternational 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/ijfs8040073Full text available |
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Material Type: Article
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Audit and Earnings Management in Spanish SmesBusiness research quarterly, 2016-07, Vol.19 (3), p.171-187 [Peer Reviewed Journal]2016 SAGE Publications Ltd unless otherwise noted ;ISSN: 2340-9444 ;EISSN: 2340-9444 ;DOI: 10.1016/j.brq.2015.12.001Full text available |
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Material Type: Article
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Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging marketCogent business & management, 2021, Vol.8 (1), p.1-19 [Peer Reviewed Journal]2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2021.1923356Full text available |
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Material Type: Article
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Does Hazy Weather Influence Earnings Management of Heavy-Polluting Enterprises? A Chinese Empirical Study from the Perspective of Negative Social ConcernsSustainability, 2017-12, Vol.9 (12), p.2296 [Peer Reviewed Journal]Copyright MDPI AG 2017 ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su9122296Full text available |
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Material Type: Article
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Earnings Management in J-REITThe Journal of Management Accounting, Japan, 2020/03/31, Vol.28(1), pp.97-1152020 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.28.1_97Digital Resources/Online E-Resources |
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Material Type: Article
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Bank-Firm Relationships and Accounting Conservatism: Evidence from JapanThe Journal of Management Accounting, Japan, 2013, Vol.Supplement2, pp.99-1192013 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.Supplement2.0_99Digital Resources/Online E-Resources |
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Material Type: Article
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日本版不動産投資信託における利益マネジメント―減価償却費の調整に注目して管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌, 2020/03/31, Vol.28(1), pp.97-1152020 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.28.1_97Digital Resources/Online E-Resources |
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Material Type: Article
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The Relationship between Earnings Management and Business Field: An Inter-Industry ComparisonThe Journal of Management Accounting, Japan, 2015/03/10, Vol.23(1), pp.21-412015 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.23.1_21Digital Resources/Online E-Resources |
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9 |
Material Type: Article
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Tax Costs, Book-Tax Difference and Earnings Management: Empirical Evidence from JapanThe Journal of Management Accounting, Japan, 2012/05/01, Vol.20(2), pp.19-412012 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.20.2_19Digital Resources/Online E-Resources |
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Material Type: Article
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The Effect of Intangible Investment on Earnings Management in Japanese Firms—An Analysis Focused on Research and Development InvestmentThe Journal of Management Accounting, Japan, 2013/03/31, Vol.21(2), pp.23-402013 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.21.2_23Digital Resources/Online E-Resources |
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11 |
Material Type: Article
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Earnings management under pressure to attain an earnings benchmark: Do managers cut R&D expenditure to achieve an earnings benchmark during an accounting period?The Journal of Management Accounting, Japan, 2012/01/15, Vol.20(1), pp.3-212012 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.20.1_3Digital Resources/Online E-Resources |
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12 |
Material Type: Article
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Structure of Shareholdings and Earnings ManagementThe Journal of Management Accounting, Japan, 2009/03/31, Vol.17(2), pp.3-212009 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.17.2_3Digital Resources/Online E-Resources |
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13 |
Material Type: Article
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Determinants of Real Discretionary BehaviorThe Journal of Management Accounting, Japan, 2011/03/08, Vol.19(1), pp.57-762011 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.19.1_57Digital Resources/Online E-Resources |
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14 |
Material Type: Article
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事業内容と利益マネジメント―利益マネジメントの業種間比較を通じて管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌, 2015/03/10, Vol.23(1), pp.21-412015 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.23.1_21Digital Resources/Online E-Resources |
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15 |
Material Type: Article
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The Method of Payment in Takeovers and Earnings ManagementThe Journal of Management Accounting, Japan, 2008/03/31, Vol.16(2), pp.53-682008 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.16.2_53Digital Resources/Online E-Resources |
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16 |
Material Type: Article
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報告利益と課税所得の関係が利益調整行動に与える影響管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌, 2012/05/01, Vol.20(2), pp.19-412012 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.20.2_19Digital Resources/Online E-Resources |
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17 |
Material Type: Article
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無形資産投資が企業の利益調整行動に与える影響に関する分析―研究開発投資の観点からの分析管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌, 2013/03/31, Vol.21(2), pp.23-402013 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.21.2_23Digital Resources/Online E-Resources |
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18 |
Material Type: Article
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買収対価の支払手段と利益調整管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌, 2008/03/31, Vol.16(2), pp.53-682008 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.16.2_53Digital Resources/Online E-Resources |
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19 |
Material Type: Article
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利益調整行動と利益目標の達成圧力―期中における利益調整手段としてのR&D費用削減に関する実証研究管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌, 2012/01/15, Vol.20(1), pp.3-212012 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.20.1_3Digital Resources/Online E-Resources |
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20 |
Material Type: Article
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Earnings Management by Early Adopters of Accounting Standards for Impairment of Fixed AssetsThe Journal of Management Accounting, Japan, 2007/03/30, Vol.15(2), pp.41-562007 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.15.2_41Digital Resources/Online E-Resources |