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Results 21 - 40 of 2,625  for All Library Resources

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21
Accrual-based and real earnings management activities around seasoned equity offerings
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Article
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Accrual-based and real earnings management activities around seasoned equity offerings

Journal of accounting & economics, 2010-05, Vol.50 (1), p.2-19 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.01.002

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22
Institutional investor distraction and earnings management
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Article
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Institutional investor distraction and earnings management

Journal of corporate finance (Amsterdam, Netherlands), 2021-02, Vol.66 [Peer Reviewed Journal]

Attribution - NonCommercial ;ISSN: 0929-1199 ;EISSN: 1872-6313 ;DOI: 10.1016/j.jcorpfin.2020.101801

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23
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management
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Article
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Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

Accounting and business research, 2017-01, Vol.47 (1), p.91-121 [Peer Reviewed Journal]

2016 Informa UK Limited, trading as Taylor & Francis Group 2016 ;2016 Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2016.1238293

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24
Related party transactions and earnings management in family firms: the moderating role of board characteristics
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Article
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Related party transactions and earnings management in family firms: the moderating role of board characteristics

Journal of family business management, 2024-02, Vol.14 (1), p.171-198 [Peer Reviewed Journal]

Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello ;Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2043-6238 ;EISSN: 2043-6246 ;DOI: 10.1108/JFBM-07-2022-0090

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25
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior
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Article
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Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

The Accounting review, 2021-05, Vol.96 (3), p.141-163 [Peer Reviewed Journal]

Copyright American Accounting Association May 2021 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2017-0035

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26
CFO accounting education on the choice of earnings management
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Article
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CFO accounting education on the choice of earnings management

The Journal of corporate accounting & finance, 2023-10, Vol.34 (4), p.9-27 [Peer Reviewed Journal]

2023 Wiley Periodicals LLC. ;ISSN: 1044-8136 ;EISSN: 1097-0053 ;DOI: 10.1002/jcaf.22629

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27
The Influence of Management's Internal Audit Experience on Earnings Management
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Article
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The Influence of Management's Internal Audit Experience on Earnings Management

Contemporary accounting research, 2022-10, Vol.39 (3), p.1834-1870 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2022 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12770

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28
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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29
Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices
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Article
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Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices

Journal of business ethics, 2016-01, Vol.133 (2), p.305-324 [Peer Reviewed Journal]

Springer Science+Business Media 2016 ;Springer Science+Business Media Dordrecht 2014 ;Springer Science+Business Media Dordrecht 2016 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-014-2399-x ;CODEN: JBUEDJ

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30
A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes
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Article
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A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes

Contemporary accounting research, 2023-04, Vol.40 (1), p.406-450 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12830

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31
Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts
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Article
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Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts

The Accounting review, 2016-07, Vol.91 (4), p.1219-1256 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Jul 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51281 ;CODEN: ACRVAS

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32
Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness
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Article
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Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness

Contemporary accounting research, 2021-12, Vol.38 (4), p.2691-2722 [Peer Reviewed Journal]

2021 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12695

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33
Impact of proximity to debt covenant violation on earnings management
Material Type:
Article
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Impact of proximity to debt covenant violation on earnings management

Review of accounting studies, 2014-03, Vol.19 (1), p.473-505 [Peer Reviewed Journal]

Springer Science+Business Media New York 2013 ;Springer Science+Business Media New York 2014 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-013-9252-9

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34
Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia
Material Type:
Article
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Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia

Cogent business & management, 2020, Vol.7 (1), p.1-15 [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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2020.1806669

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35
The Relationship between Aggressive Real Earnings Management and Current and Future Audit Fees
Material Type:
Article
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The Relationship between Aggressive Real Earnings Management and Current and Future Audit Fees

Auditing : a journal of practice and theory, 2017-02, Vol.36 (1), p.85-107 [Peer Reviewed Journal]

Copyright American Accounting Association Feb 2017 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/ajpt-51516

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36
Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence
Material Type:
Article
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Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence

Cogent economics & finance, 2023-12, Vol.11 (1) [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 10.1080/23322039.2023.2209955

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37
Overvaluation and earnings management: Does the degree of overvaluation matter?
Material Type:
Article
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Overvaluation and earnings management: Does the degree of overvaluation matter?

Accounting and business research, 2019-02, Vol.49 (2), p.121-146 [Peer Reviewed Journal]

2018 Informa UK Limited, trading as Taylor & Francis Group 2018 ;2018 Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2018.1451737

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38
Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA
Material Type:
Article
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Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA

Cogent business & management, 2022-12, Vol.9 (1), p.1-26 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 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: 10.1080/23311975.2022.2101243

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39
What do we know about real earnings management in the GCC?
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Article
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What do we know about real earnings management in the GCC?

Journal of accounting in emerging economies, 2023-08, Vol.14 (3), p.659-691 [Peer Reviewed Journal]

Emerald Publishing Limited. ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-06-2023-0180

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40
Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies
Material Type:
Article
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Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies

Cogent business & management, 2023-12, Vol.10 (3), p.1-18 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 10.1080/23311975.2023.2275849

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Results 21 - 40 of 2,625  for All Library Resources

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