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Refined by: subject: Financial Reporting remove
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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
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan
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Article
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The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan

Corporate governance (Bradford), 2019-12, Vol.19 (6), p.1167-1186 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-05-2018-0183

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3
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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4
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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5
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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6
Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance
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Article
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Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance

The Economic Research Guardian, 2021-01, Vol.11 (1), p.78-102

2021. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2247-8531

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7
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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8
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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9
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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10
Earnings Management and Earnings Quality: Theory and Evidence
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Article
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Earnings Management and Earnings Quality: Theory and Evidence

The Accounting review, 2019-07, Vol.94 (4), p.77-101 [Peer Reviewed Journal]

Copyright American Accounting Association Jul 2019 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52282

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11
Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries
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Article
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Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries

Journal of risk and financial management, 2023-10, Vol.16 (10), p.458 [Peer Reviewed Journal]

COPYRIGHT 2023 MDPI AG ;2023 by the author. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16100458

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12
Firm life cycle and earnings management: The moderating role of state ownership
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Article
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Firm life cycle and earnings management: The moderating role of state ownership

Cogent economics & finance, 2022-12, Vol.10 (1) [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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2085260

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13
Chief Financial Officer Co-option and Chief Executive Officer Compensation
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Article
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Chief Financial Officer Co-option and Chief Executive Officer Compensation

Management science, 2021-03, Vol.67 (3), p.1939-1955 [Peer Reviewed Journal]

COPYRIGHT 2021 Institute for Operations Research and the Management Sciences ;Copyright Institute for Operations Research and the Management Sciences Mar 2021 ;ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.2019.3519

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14
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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15
Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?
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Article
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Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?

International journal of accounting and information management, 2019-08, Vol.27 (3), p.442-460 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-03-2018-0027

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16
The context of earnings management and its ability to predict future stock returns
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Article
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The context of earnings management and its ability to predict future stock returns

Review of quantitative finance and accounting, 2022-07, Vol.59 (1), p.123-169 [Peer Reviewed Journal]

The Author(s) 2022 ;The Author(s) 2022. This work is published under 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: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-022-01041-3

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17
Hometown advantage: The effects of monitoring institution location on financial reporting discretion
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Article
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Hometown advantage: The effects of monitoring institution location on financial reporting discretion

Journal of accounting & economics, 2011-06, Vol.52 (1), p.41-61 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2011.03.003

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18
Association between fraudulent financial reporting, readability of annual reports, and abusive earnings management: A case of Indonesia
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Article
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Association between fraudulent financial reporting, readability of annual reports, and abusive earnings management: A case of Indonesia

Investment management & financial innovations, 2022-04, Vol.19 (1), p.370-378 [Peer Reviewed Journal]

ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.19(1).2022.29

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19
The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions
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Article
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The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions

The Accounting review, 2018-09, Vol.93 (5), p.145-163 [Peer Reviewed Journal]

2018 American Accounting Association ;Copyright American Accounting Association Sep 2018 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52032

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20
The influence of CEO and CFO power on accruals and real earnings management
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Article
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The influence of CEO and CFO power on accruals and real earnings management

Review of quantitative finance and accounting, 2019-01, Vol.52 (1), p.325-345 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-018-0711-z

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