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Results 21 - 40 of 2,195  for All Library Resources

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21
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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22
Real Earnings Management before and after Reporting SOX 404 Material Weaknesses
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Article
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Real Earnings Management before and after Reporting SOX 404 Material Weaknesses

Accounting horizons, 2016-03, Vol.30 (1), p.119-141 [Peer Reviewed Journal]

Copyright American Accounting Association Mar 2016 ;ISSN: 0888-7993 ;EISSN: 1558-7975 ;DOI: 10.2308/acch-51310

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23
Evidence on Contagion in Earnings Management
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Article
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Evidence on Contagion in Earnings Management

The Accounting review, 2015-11, Vol.90 (6), p.2337-2373 [Peer Reviewed Journal]

2015 American Accounting Association ;Copyright American Accounting Association Nov 2015 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51062 ;CODEN: ACRVAS

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24
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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25
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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26
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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27
Tunneling as an incentive for earnings management during the IPO process in China
Material Type:
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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28
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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29
Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia
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Article
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Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia

The International journal of accounting education and research, 2008-03, Vol.43 (1), p.1-27 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2008.01.001

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30
Tone Management
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Article
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Tone Management

The Accounting review, 2014-05, Vol.89 (3), p.1083-1113 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50684 ;CODEN: ACRVAS

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31
The effect of cash flow forecasts on accrual quality and benchmark beating
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Article
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The effect of cash flow forecasts on accrual quality and benchmark beating

Journal of accounting & economics, 2011-04, Vol.51 (3), p.219-239 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.10.005

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32
Analyst Coverage and Real Earnings Management: Quasi-Experimental Evidence
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Article
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Analyst Coverage and Real Earnings Management: Quasi-Experimental Evidence

Journal of financial and quantitative analysis, 2016-04, Vol.51 (2), p.589-627 [Peer Reviewed Journal]

Copyright © Michael G. Foster School of Business, University of Washington 2016 ;Copyright 2016 Michael G. Foster School of Business, University of Washington ;Copyright University of Washington, School of Business Administration Apr 2016 ;ISSN: 0022-1090 ;EISSN: 1756-6916 ;DOI: 10.1017/S0022109016000156 ;CODEN: JFQAAC

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33
The Impact of Religion on Financial Reporting Irregularities
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Article
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The Impact of Religion on Financial Reporting Irregularities

The Accounting review, 2012-03, Vol.87 (2), p.645-673 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10206 ;CODEN: ACRVAS

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34
Share Repurchases and Myopia: Implications on the Stock and Consumer Markets
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Article
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Share Repurchases and Myopia: Implications on the Stock and Consumer Markets

Journal of marketing, 2018-03, Vol.82 (2), p.19-41 [Peer Reviewed Journal]

Copyright © 2018, American Marketing Association ;2018 American Marketing Association ;Copyright American Marketing Association Mar 2018 ;ISSN: 0022-2429 ;EISSN: 1547-7185 ;DOI: 10.1509/jm.16.0200

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35
Managerial Ability and Earnings Quality
Material Type:
Article
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Managerial Ability and Earnings Quality

The Accounting review, 2013-03, Vol.88 (2), p.463-498 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Mar 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50318 ;CODEN: ACRVAS

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36
How far can we trust earnings numbers? What research tells us about earnings management
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Article
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How far can we trust earnings numbers? What research tells us about earnings management

Accounting and business research, 2013-08, Vol.43 (4), p.445-481 [Peer Reviewed Journal]

Copyright Taylor & Francis Group, LLC 2013 ;Copyright Taylor & Francis Ltd. 2013 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2013.785823 ;CODEN: ACBRB5

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37
Earnings quality research: Advances, challenges and future research
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Article
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Earnings quality research: Advances, challenges and future research

Journal of accounting & economics, 2010-12, Vol.50 (2), p.402-409 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.10.004

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38
Does XBRL disclosure management solution influence earnings release efficiency and earnings management?
Material Type:
Article
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Does XBRL disclosure management solution influence earnings release efficiency and earnings management?

International journal of accounting and information management, 2019-03, Vol.27 (1), p.74-95 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-06-2017-0079

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39
The impact of pyramid ownership on earnings management
Material Type:
Article
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The impact of pyramid ownership on earnings management

Asian review of accounting, 2018-05, Vol.26 (2), p.208-224 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-11-2016-0130

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40
Analyst coverage and earnings management
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Article
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Analyst coverage and earnings management

Journal of financial economics, 2008-05, Vol.88 (2), p.245-271 [Peer Reviewed Journal]

ISSN: 0304-405X ;EISSN: 1879-2774 ;DOI: 10.1016/j.jfineco.2007.05.008

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