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Results 1 - 20 of 1,902  for All Library Resources

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1
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting
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Article
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When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting

The Accounting review, 2023-11, Vol.98 (7), p.261-288 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2021-0600

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2
Overvaluation and the Choice of Alternative Earnings Management Mechanisms
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Article
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Overvaluation and the Choice of Alternative Earnings Management Mechanisms

The Accounting review, 2011-09, Vol.86 (5), p.1491-1518 [Peer Reviewed Journal]

2011 American Accounting Association ;Copyright American Accounting Association Sep 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10092 ;CODEN: ACRVAS

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3
The differential effect of accrual-based and real earnings management on audit fees: international evidence
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Article
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The differential effect of accrual-based and real earnings management on audit fees: international evidence

Accounting and business research, 2022-04, Vol.52 (3), p.254-290 [Peer Reviewed Journal]

2021 Informa UK Limited, trading as Taylor & Francis Group 2021 ;2021 Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2021.1911779

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4
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation
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Article
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The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation

Contemporary accounting research, 2021-04, Vol.38 (1), p.242-275 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12634

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5
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
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Article
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

The Accounting review, 2012-03, Vol.87 (2), p.675-703 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10196 ;CODEN: ACRVAS

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6
Horizon‐Induced Optimism as a Gateway to Earnings Management
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Article
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Horizon‐Induced Optimism as a Gateway to Earnings Management

Contemporary accounting research, 2018-03, Vol.35 (1), p.7-30 [Peer Reviewed Journal]

CAAA ;2018 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12388

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7
The effect of financial leverage on real and accrual-based earnings management
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Article
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The effect of financial leverage on real and accrual-based earnings management

Accounting and business research, 2017-02, Vol.47 (2), p.191-236 [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: 10.1080/00014788.2016.1204217

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8
Understanding earnings quality: A review of the proxies, their determinants and their consequences
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Article
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Understanding earnings quality: A review of the proxies, their determinants and their consequences

Journal of accounting & economics, 2010-12, Vol.50 (2), p.344-401 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.09.001

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9
Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation
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Article
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Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation

The Accounting review, 2016-03, Vol.91 (2), p.559-586 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Mar 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51153 ;CODEN: ACRVAS

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10
Internal Governance and Real Earnings Management
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Article
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Internal Governance and Real Earnings Management

The Accounting review, 2016-07, Vol.91 (4), p.1051-1085 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Jul 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51275 ;CODEN: ACRVAS

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11
Real earnings management in bankrupt firms
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Article
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Real earnings management in bankrupt firms

The Journal of corporate accounting & finance, 2021-04, Vol.32 (2), p.22-38 [Peer Reviewed Journal]

2021 Wiley Periodicals LLC ;ISSN: 1044-8136 ;EISSN: 1097-0053 ;DOI: 10.1002/jcaf.22483

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12
Does Litigation Deter or Encourage Real Earnings Management?
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Article
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Does Litigation Deter or Encourage Real Earnings Management?

The Accounting review, 2020-05, Vol.95 (3), p.251-278 [Peer Reviewed Journal]

Copyright American Accounting Association May 2020 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52589

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13
CFOs and CEOs: Who have the most influence on earnings management?
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Article
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CFOs and CEOs: Who have the most influence on earnings management?

Journal of financial economics, 2010-06, Vol.96 (3), p.513-526 [Peer Reviewed Journal]

ISSN: 0304-405X ;EISSN: 1879-2774 ;DOI: 10.1016/j.jfineco.2010.02.007

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14
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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15
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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16
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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17
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management
Material Type:
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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18
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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19
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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20
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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Results 1 - 20 of 1,902  for All Library Resources

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