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1
Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis
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Article
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Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.153-168 [Peer Reviewed Journal]

Osama Atayah, Hazem Marashdeh and Allam Hamdan ;Osama Atayah, Hazem Marashdeh and Allam Hamdan. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130

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2
The moderating role of board diversity on the relationship between ownership structure and real earnings management
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Article
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The moderating role of board diversity on the relationship between ownership structure and real earnings management

AJAR (Asian Journal of Accounting Research) (Online), 2024, Vol.9 (2), p.98-115 [Peer Reviewed Journal]

Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid ;Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307

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3
Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study
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Article
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Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study

AJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.373-386 [Peer Reviewed Journal]

Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake ;Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-03-2022-0086

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4
Market value and related party's transactions: a panel data approach
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Article
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Market value and related party's transactions: a panel data approach

AJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.411-424 [Peer Reviewed Journal]

Najib H. S. Farhan and Faozi A. Almaqtari ;Najib H. S. Farhan and Faozi A. Almaqtari. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2022-0204

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5
COVID-19 outbreak and earnings management practice: case of Tunisia
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Article
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COVID-19 outbreak and earnings management practice: case of Tunisia

AJAR (Asian Journal of Accounting Research) (Online), 2023-06, Vol.8 (3), p.307-318 [Peer Reviewed Journal]

Riadh Garfatta, Mouna Hamza and Imen Zorgati ;Riadh Garfatta, Mouna Hamza and Imen Zorgati. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2022-0129

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6
The relationship between dividend policy and earnings management: A causality analysis
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Article
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The relationship between dividend policy and earnings management: A causality analysis

Journal of Economics, Finance and Administrative Science, 2024-03, Vol.29 (57), p.166-185 [Peer Reviewed Journal]

Olfa Ben Salah and Anis Jarboui. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0198

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7
Do audit attributes impact earnings quality? Evidence from India
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Article
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Do audit attributes impact earnings quality? Evidence from India

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.25-34 [Peer Reviewed Journal]

Deepak Verma, Varun Dawar and Pankaj Chaudhary ;Deepak Verma, Varun Dawar and Pankaj Chaudhary. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-12-2022-0428

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8
Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP
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Article
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Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP

Journal of capital markets studies, 2022-12, Vol.6 (3), p.242-286 [Peer Reviewed Journal]

Sotirios Rouvolis ;Sotirios Rouvolis. 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: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-06-2022-0022

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9
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
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Article
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.78-93 [Peer Reviewed Journal]

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry ;Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2023-0220

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10
Earnings management para evitar reportar pérdidas: Chile, 2010-2014
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Article
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Earnings management para evitar reportar pérdidas: Chile, 2010-2014

Journal of Economics, Finance and Administrative Science, 2018-08, Vol.23 (45), p.167-181 [Peer Reviewed Journal]

Edinson Edgardo Cornejo-Saavedra. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107

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11
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
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Article
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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.218-236 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Justin G. Davis and Miguel García-Cestona. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2023-0021

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12
Earnings quality and crash risk in China: an integrated analysis
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Article
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Earnings quality and crash risk in China: an integrated analysis

Journal of Asian Business and Economic Studies, 2021-03, Vol.28 (1), p.2-19 [Peer Reviewed Journal]

Udomsak Wongchoti, Ge Tian, Wei Hao, Yi Ding and Hongfeng Zhou ;Udomsak Wongchoti, Ge Tian, Wei Hao, Yi Ding and Hongfeng Zhou. 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: 2515-964X ;EISSN: 2515-964X ;DOI: 10.1108/JABES-02-2020-0012

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13
IFRS adoption and firms' opacity around the world: What factors affect this relationship?
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Article
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IFRS adoption and firms' opacity around the world: What factors affect this relationship?

Journal of Economics, Finance and Administrative Science, 2021, Vol.26 (51), p.7-21 [Peer Reviewed Journal]

COPYRIGHT 2021 Universidad ESAN, Peru ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-02-2020-0060

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14
Board characteristics and earnings management in Sri Lanka
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Article
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Board characteristics and earnings management in Sri Lanka

Journal of Asian Business and Economic Studies, 2020-02, Vol.27 (1), p.2-18 [Peer Reviewed Journal]

Shanmugavel Rajeevan and Roshan Ajward ;Shanmugavel Rajeevan and Roshan Ajward. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2515-964X ;EISSN: 2515-964X ;DOI: 10.1108/JABES-03-2019-0027

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15
Investigating the relationship between bank performance and accounting standards: evidence from M&As in European banking
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Article
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Investigating the relationship between bank performance and accounting standards: evidence from M&As in European banking

Journal of capital markets studies, 2022-01, Vol.6 (1), p.106-124 [Peer Reviewed Journal]

Ali İhsan Akgün ;Ali İhsan Akgün. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-10-2021-0032

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16
The effect of ownership composition on earnings management: Evidence for the Mexican stock exchange
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Article
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The effect of ownership composition on earnings management: Evidence for the Mexican stock exchange

Journal of Economics, Finance and Administrative Science, 2018-12, Vol.23 (46), p.289-305 [Peer Reviewed Journal]

Juan Manuel San Martin Reyna. ;COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2017-0011

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17
Earnings management para evitar reportar perdidas: Chile, 2010-2014
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Article
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Earnings management para evitar reportar perdidas: Chile, 2010-2014

Journal of Economics, Finance and Administrative Science, 2018-07, Vol.23 (45), p.167 [Peer Reviewed Journal]

COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107

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18
Does D&O insurance matter for stock price crash risk? Evidence from an Asian emerging market
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Article
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Does D&O insurance matter for stock price crash risk? Evidence from an Asian emerging market

Journal of capital markets studies, 2019-01, Vol.3 (1), p.34-46 [Peer Reviewed Journal]

Ming-Te Lee and Kai-Ting Nien ;Ming-Te Lee and Kai-Ting Nien. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-03-2019-0009

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19
Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms
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Article
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Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms

Journal of Economics, Finance and Administrative Science, 2013-12, Vol.18 (35), p.89-96 [Peer Reviewed Journal]

2013 Universidad ESAN ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1016/S2077-1886(13)70033-7

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