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1
The impact of financial statement comparability on earnings management: Evidence from frontier markets
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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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2
Audit and Earnings Management in Spanish Smes
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Audit and Earnings Management in Spanish Smes

Business 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.2015.12.001

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3
Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market
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Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market

Cogent 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: 10.1080/23311975.2021.1923356

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4
Does Hazy Weather Influence Earnings Management of Heavy-Polluting Enterprises? A Chinese Empirical Study from the Perspective of Negative Social Concerns
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Does Hazy Weather Influence Earnings Management of Heavy-Polluting Enterprises? A Chinese Empirical Study from the Perspective of Negative Social Concerns

Sustainability, 2017-12, Vol.9 (12), p.2296 [Peer Reviewed Journal]

Copyright MDPI AG 2017 ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su9122296

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5
Earnings Management in J-REIT
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Earnings Management in J-REIT

The Journal of Management Accounting, Japan, 2020/03/31, Vol.28(1), pp.97-115

2020 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.28.1_97

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6
Bank-Firm Relationships and Accounting Conservatism: Evidence from Japan
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Bank-Firm Relationships and Accounting Conservatism: Evidence from Japan

The Journal of Management Accounting, Japan, 2013, Vol.Supplement2, pp.99-119

2013 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.Supplement2.0_99

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7
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
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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.97-115

2020 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.28.1_97

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8
The Relationship between Earnings Management and Business Field: An Inter-Industry Comparison
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The Relationship between Earnings Management and Business Field: An Inter-Industry Comparison

The Journal of Management Accounting, Japan, 2015/03/10, Vol.23(1), pp.21-41

2015 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.23.1_21

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9
Tax Costs, Book-Tax Difference and Earnings Management: Empirical Evidence from Japan
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Tax Costs, Book-Tax Difference and Earnings Management: Empirical Evidence from Japan

The Journal of Management Accounting, Japan, 2012/05/01, Vol.20(2), pp.19-41

2012 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.20.2_19

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10
The Effect of Intangible Investment on Earnings Management in Japanese Firms—An Analysis Focused on Research and Development Investment
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The Effect of Intangible Investment on Earnings Management in Japanese Firms—An Analysis Focused on Research and Development Investment

The Journal of Management Accounting, Japan, 2013/03/31, Vol.21(2), pp.23-40

2013 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.21.2_23

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11
Earnings management under pressure to attain an earnings benchmark: Do managers cut R&D expenditure to achieve an earnings benchmark during an accounting period?
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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.3-21

2012 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.20.1_3

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12
Structure of Shareholdings and Earnings Management
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Structure of Shareholdings and Earnings Management

The Journal of Management Accounting, Japan, 2009/03/31, Vol.17(2), pp.3-21

2009 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.17.2_3

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13
Determinants of Real Discretionary Behavior
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Determinants of Real Discretionary Behavior

The Journal of Management Accounting, Japan, 2011/03/08, Vol.19(1), pp.57-76

2011 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.19.1_57

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14
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
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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.21-41

2015 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.23.1_21

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15
The Method of Payment in Takeovers and Earnings Management
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The Method of Payment in Takeovers and Earnings Management

The Journal of Management Accounting, Japan, 2008/03/31, Vol.16(2), pp.53-68

2008 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.16.2_53

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16
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
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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.19-41

2012 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.20.2_19

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17
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
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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.23-40

2013 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.21.2_23

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18
買収対価の支払手段と利益調整
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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.53-68

2008 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.16.2_53

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19
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
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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.3-21

2012 日本管理会計学会 ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.20.1_3

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20
Earnings Management by Early Adopters of Accounting Standards for Impairment of Fixed Assets
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Earnings Management by Early Adopters of Accounting Standards for Impairment of Fixed Assets

The Journal of Management Accounting, Japan, 2007/03/30, Vol.15(2), pp.41-56

2007 The Japanese Association of Management Accounting ;ISSN: 0918-7863 ;EISSN: 2434-0529 ;DOI: 10.24747/jma.15.2_41

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