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Results 1 - 20 of 52  for All Library Resources

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Refined by: creation date: After 2017 remove Journal Title: Journal Of Financial Reporting & Accounting remove
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1
Related party transactions and earnings management in Jordan: the role of ownership structure
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Article
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Related party transactions and earnings management in Jordan: the role of ownership structure

Journal of financial reporting & accounting, 2020-08, Vol.18 (3), p.505-531 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-01-2019-0014

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2
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis
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Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis

Journal of financial reporting & accounting, 2024-02, Vol.22 (1), p.79-104 [Peer Reviewed Journal]

Emerald Publishing Limited ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-06-2023-0307

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3
The female audit committee members expertise and experience: is there a trade-off between accrual-based and real earnings management?
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The female audit committee members expertise and experience: is there a trade-off between accrual-based and real earnings management?

Journal of financial reporting & accounting, 2023-06 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-06-2022-0221

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4
The impact of real earnings management on corporate credit risk
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Article
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The impact of real earnings management on corporate credit risk

IDEAS Working Paper Series from RePEc, 2023-11, Vol.21 (5), p.1171-1187 [Peer Reviewed Journal]

Emerald Publishing Limited ;2022. Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the associated terms available at https://research.stlouisfed.org/research_terms.html . ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-12-2021-0441

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5
The effect of anti-money laundering regulations on earnings management: evidence of Iran
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Article
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The effect of anti-money laundering regulations on earnings management: evidence of Iran

Journal of financial reporting & accounting, 2022-11 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-04-2022-0119

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6
Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitors
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Article
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Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitors

Journal of financial reporting & accounting, 2021-11, Vol.19 (5), p.839-860 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-05-2020-0131

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7
Earnings management, institutional ownership and investment efficiency: evidence from a developing country
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Earnings management, institutional ownership and investment efficiency: evidence from a developing country

Journal of financial reporting & accounting, 2023-02 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-10-2022-0392

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8
Does XBRL adoption eliminate misclassification of income statement items?
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Article
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Does XBRL adoption eliminate misclassification of income statement items?

Journal of financial reporting & accounting, 2024-04, Vol.22 (2), p.433-449 [Peer Reviewed Journal]

Emerald Publishing Limited ;ISSN: 1985-2517 ;DOI: 10.1108/JFRA-03-2023-0147

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9
CEO age, financial reporting quality, and the role of clawback provisions
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Article
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CEO age, financial reporting quality, and the role of clawback provisions

Journal of financial reporting & accounting, 2023-11 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-04-2023-0176

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10
Applying Benford’s law to examine earnings management: evidence from emerging ASEAN-5 countries
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Article
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Applying Benford’s law to examine earnings management: evidence from emerging ASEAN-5 countries

Journal of financial reporting & accounting, 2023-08 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-10-2022-0390

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11
Audit partner tenure and earnings management: evidence from Vietnam
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Article
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Audit partner tenure and earnings management: evidence from Vietnam

Journal of financial reporting & accounting, 2023-03 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-07-2022-0258

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12
Do corporate governance practices restrain earnings management in banking industry? Lessons from India
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Do corporate governance practices restrain earnings management in banking industry? Lessons from India

Journal of financial reporting & accounting, 2023-05, Vol.21 (3), p.526-552 [Peer Reviewed Journal]

Emerald Publishing Limited ;ISSN: 1985-2517 ;DOI: 10.1108/JFRA-02-2021-0060

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13
Earnings management and tone management: evidence from FTSE 350 companies
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Article
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Earnings management and tone management: evidence from FTSE 350 companies

Journal of financial reporting & accounting, 2022-05 [Peer Reviewed Journal]

ISSN: 1985-2517 ;DOI: 10.1108/JFRA-10-2021-0373

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14
Internal control, debt risk, CEO education and earnings management evidence from China
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Internal control, debt risk, CEO education and earnings management evidence from China

Journal of financial reporting & accounting, 2024-02, Vol.22 (1), p.52-78 [Peer Reviewed Journal]

Emerald Publishing Limited ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-05-2023-0237

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15
CEO masculine behavior and earnings management: does ethnicity matter?
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Article
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CEO masculine behavior and earnings management: does ethnicity matter?

Journal of financial reporting & accounting, 2023-02 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-10-2022-0383

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16
Internal control and real earnings management in the French context
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Article
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Internal control and real earnings management in the French context

Journal of financial reporting & accounting, 2020-06, Vol.18 (2), p.363-387 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-09-2019-0117

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17
IFRS 9, earnings management and capital management by European banks
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Article
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IFRS 9, earnings management and capital management by European banks

Journal of financial reporting & accounting, 2023-06 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-06-2022-0237

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18
Analyzing earnings management preferences from business strategies
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Analyzing earnings management preferences from business strategies

Journal of financial reporting & accounting, 2022-12, Vol.20 (5), p.979-993 [Peer Reviewed Journal]

Emerald Publishing Limited ;ISSN: 1985-2517 ;DOI: 10.1108/JFRA-04-2021-0103

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19
Income smoothing through R&D management and credit ratings
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Article
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Income smoothing through R&D management and credit ratings

Journal of financial reporting & accounting, 2023-09 [Peer Reviewed Journal]

ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-03-2023-0146

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20
The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market
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Article
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The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market

Journal of financial reporting & accounting, 2023-05, Vol.21 (3), p.695-728 [Peer Reviewed Journal]

Emerald Publishing Limited ;ISSN: 1985-2517 ;DOI: 10.1108/JFRA-09-2021-0284

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