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The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countriesHeliyon, 2024-04, Vol.10 (8), p.e29890-e29890, Article e29890 [Peer Reviewed Journal]2024 The Authors ;2024 The Authors. ;2024 The Authors 2024 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2024.e29890 ;PMID: 38699736Full text available |
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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]ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130Full text available |
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3 |
Material Type: Article
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Does conservatism influence earnings management activities?: The Case of Singapore and Indonesian FirmsMontenegrin journal of economics, 2024-04, Vol.20 (2) [Peer Reviewed Journal]ISSN: 1800-5845 ;EISSN: 1800-6698 ;DOI: 10.14254/1800-5845/2024.20-2.4Full text available |
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Material Type: Article
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EVALUATING UNEXPECTED ACCRUALS TO DETECT ACCOUNTING MANIPULATIONS: EVIDENCE FROM EMERGING MARKETSInternational Journal of Social and Educational Innovation, 2023-11, Vol.10 (20) [Peer Reviewed Journal]EISSN: 2393-0373Full text available |
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Material Type: Article
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Does Target Firm's Earnings Management Affect Shareholder's Gains? Evidence from ChinaCredit and capital markets (Berlin), 2022, Vol.55 (2), p.203-226 [Peer Reviewed Journal]ISSN: 2199-1235 ;EISSN: 2199-1235 ;DOI: 10.3790/ccm.55.2.203Full text available |
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6 |
Material Type: Article
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Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba?Jurnal Akademi Akuntansi, 2024-02, Vol.7 (1) [Peer Reviewed Journal]ISSN: 2715-1964 ;EISSN: 2654-8321 ;DOI: 10.22219/jaa.v7i1.28020Digital Resources/Online E-Resources |
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Material Type: Article
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RETURN SAHAM MELALUI KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI: MANAJEMEN LABA, UKURAN PERUSAHAAN DAN PROFITABILITASAkuntansi Dewantara (Online), 2023-04, Vol.7 (1) [Peer Reviewed Journal]ISSN: 2550-0376 ;EISSN: 2549-9637 ;DOI: 10.26460/ad.v7i1.12910Digital Resources/Online E-Resources |
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8 |
Material Type: Article
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ERP implementation and earnings management: The moderating effect of an independent board of commissionersJurnal ekonomi dan bisnis (Salatiga), 2024-04, Vol.27 (1), p.163-182 [Peer Reviewed Journal]ISSN: 1979-6471 ;EISSN: 2528-0147 ;DOI: 10.24914/jeb.v27i1.8759Digital Resources/Online E-Resources |
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Material Type: Article
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Firm value adjustment speed through financial friction in the presence of earnings management and productivity growth: evidence from emerging economiesHumanities & social sciences communications, 2024-12, Vol.11 (1), p.613-17 [Peer Reviewed Journal]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. ;EISSN: 2662-9992 ;DOI: 10.1057/s41599-024-03118-xFull text available |
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10 |
Material Type: Article
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CLIENT IMPORTANCE AND AUDIT QUALITY - A COMPARISON BEFORE AND AFTER THE COVID-19 PANDEMICInternational journal of organizational innovation, 2024-04, Vol.16 (4), p.145-157 [Peer Reviewed Journal]Copyright International Association of Organizational Innovation Apr 2024 ;EISSN: 1943-1813Full text available |
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11 |
Material Type: Article
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TRENDS IN CORPORATE GOVERNANCE RESEARCH OF RISK MANAGEMENT: A BIBLIOMETRIC ANALYSISRGSA : Revista de Gestão Social e Ambiental, 2024-01, Vol.18 (8), p.1-14 [Peer Reviewed Journal]2024. This work is published under https://rgsa.emnuvens.com.br/rgsa/about/editorialPolicies#openAccessPolicy (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 1981-982X ;DOI: 10.24857/rgsa.vl8n8-077Full text available |
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12 |
Material Type: Article
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Does corporate governance moderate the impact of earnings management on capital structure of the listed corporations on Palestine and Amman BoursesDiscover sustainability, 2024-12, Vol.5 (1), p.85-21 [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. ;EISSN: 2662-9984 ;DOI: 10.1007/s43621-024-00229-yFull text available |
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13 |
Material Type: Article
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The Impact of Audit Oversight Quality on the Financial Performance of U.S. Firms: A Subjective AssessmentJournal of risk and financial management, 2024-04, Vol.17 (4), p.151 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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/jrfm17040151Full text available |
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14 |
Material Type: Article
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Drivers of SP 500’s Profitability: Implications for Investment Strategy and Risk ManagementEconomies, 2024-04, Vol.12 (4), p.77 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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: 2227-7099 ;EISSN: 2227-7099 ;DOI: 10.3390/economies12040077Full text available |