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Results 61 - 80 of 2,106  for All Library Resources

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Refined by: subject: Earnings remove
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61
The influence of CEO and CFO power on accruals and real earnings management
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The influence of CEO and CFO power on accruals and real earnings management

Review of quantitative finance and accounting, 2019-01, Vol.52 (1), p.325-345 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-018-0711-z

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62
Financial misconduct and employee mistreatment: Evidence from wage theft
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Article
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Financial misconduct and employee mistreatment: Evidence from wage theft

Review of accounting studies, 2021-09, Vol.26 (3), p.867-905 [Peer Reviewed Journal]

The Author(s) 2021 ;The Author(s) 2021. 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. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09602-y

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63
Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment
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Article
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Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment

Journal of business ethics, 2018-09, Vol.152 (1), p.253-274 [Peer Reviewed Journal]

Springer Nature B.V. 2018 ;Springer Science+Business Media Dordrecht 2016 ;Journal of Business Ethics is a copyright of Springer, (2016). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-016-3296-2

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64
The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality
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Article
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The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality

The European accounting review, 2022-10, Vol.31 (5), p.1299-1336 [Peer Reviewed Journal]

2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2021 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2021.1919169

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65
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
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Article
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Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption

Journal of accounting and public policy, 2008-11, Vol.27 (6), p.480-494 [Peer Reviewed Journal]

ISSN: 0278-4254 ;EISSN: 1873-2070 ;DOI: 10.1016/j.jaccpubpol.2008.09.008

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66
Accounting for R&D: Evidence and Implications
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Article
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Accounting for R&D: Evidence and Implications

Contemporary accounting research, 2022-09, Vol.39 (3), p.2212-2233 [Peer Reviewed Journal]

2022 The Authors. published by Wiley Periodicals LLC on behalf of the Canadian Academic Accounting Association. ;2022. This article 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. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12780

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67
Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?
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Article
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Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?

Journal of business ethics, 2019-03, Vol.155 (3), p.763-786 [Peer Reviewed Journal]

Springer Nature B.V. 2019 ;Springer Science+Business Media Dordrecht 2017 ;Journal of Business Ethics is a copyright of Springer, (2017). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-017-3546-y

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68
Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability
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Article
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Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability

Accounting horizons, 2018-12, Vol.32 (4), p.59-84 [Peer Reviewed Journal]

Copyright American Accounting Association Dec 2018 ;ISSN: 0888-7993 ;EISSN: 1558-7975 ;DOI: 10.2308/acch-52167

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69
Substitution between accruals‐based and real activities earnings management of listed Thai firms
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Article
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Substitution between accruals‐based and real activities earnings management of listed Thai firms

The Journal of Corporate Accounting & Finance, 2019-10, Vol.30 (4), p.99-110 [Peer Reviewed Journal]

2019 Wiley Periodicals, Inc. ;ISSN: 1044-8136 ;EISSN: 1097-0053 ;DOI: 10.1002/jcaf.22406

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70
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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71
Measuring Real Activity Management
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Article
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Measuring Real Activity Management

Contemporary accounting research, 2020-06, Vol.37 (2), p.1172-1198 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12553

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72
Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits
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Article
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Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits

Journal of accounting & economics, 2010-02, Vol.49 (1), p.2-25 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2009.09.006

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73
Earnings Management and Firm Performance Following Open-Market Repurchases
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Article
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Earnings Management and Firm Performance Following Open-Market Repurchases

The Journal of finance (New York), 2008-04, Vol.63 (2), p.947-986 [Peer Reviewed Journal]

Copyright 2008 The American Finance Association ;2008 the American Finance Association ;Copyright Blackwell Publishers Inc. Apr 2008 ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/j.1540-6261.2008.01336.x ;CODEN: JLFIAN

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74
Earnings management to avoid earnings decreases and losses: Evidence from Vietnamese listed companies
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Article
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Earnings management to avoid earnings decreases and losses: Evidence from Vietnamese listed companies

Cogent economics & finance, 2020, Vol.8 (1), p.1-23 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2020.1849980

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75
The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
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Article
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The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters

Contemporary accounting research, 2020-06, Vol.37 (2), p.917-944 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12546

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76
GERENCIAMENTO DE RESULTADOS CONTÁBEIS NOS CLUBES DE FUTEBOL DO BRASIL: HÁ DIFERENÇAS APÓS A IMPLEMENTAÇÃO DO PROFUT?
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Article
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GERENCIAMENTO DE RESULTADOS CONTÁBEIS NOS CLUBES DE FUTEBOL DO BRASIL: HÁ DIFERENÇAS APÓS A IMPLEMENTAÇÃO DO PROFUT?

Podium : sport, leisure and tourism review, 2024-01, Vol.13 (1), p.165-187

2024. This work is published under https://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2316-932X ;DOI: 10.5585/podium.v13il.23780

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77
Predicting earnings management through machine learning ensemble classifiers
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Article
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Predicting earnings management through machine learning ensemble classifiers

Journal of forecasting, 2022-12, Vol.41 (8), p.1639-1660 [Peer Reviewed Journal]

2022 John Wiley & Sons Ltd. ;2022 John Wiley & Sons, Ltd. ;ISSN: 0277-6693 ;EISSN: 1099-131X ;DOI: 10.1002/for.2885

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78
Tunneling as an incentive for earnings management during the IPO process in China
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Article
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Tunneling as an incentive for earnings management during the IPO process in China

Journal of accounting and public policy, 2010-01, Vol.29 (1), p.1-26 [Peer Reviewed Journal]

ISSN: 0278-4254 ;EISSN: 1873-2070 ;DOI: 10.1016/j.jaccpubpol.2009.10.003

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79
Is Earnings Quality Associated with Corporate Social Responsibility?
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Article
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Is Earnings Quality Associated with Corporate Social Responsibility?

The Accounting review, 2012-05, Vol.87 (3), p.761-796 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association May 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10209 ;CODEN: ACRVAS

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80
Evidence of the impact of religiosity on earnings management in Brazil
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Article
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Evidence of the impact of religiosity on earnings management in Brazil

Revista de contabilidade e organizações, 2022-01, Vol.16, p.1-14 [Peer Reviewed Journal]

Copyright Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto-USP, Dept de Contabilidade 2022 ;EISSN: 1982-6486 ;DOI: 10.11606/issn.1982-6486.rco.2022.186587

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Results 61 - 80 of 2,106  for All Library Resources

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