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Refined by: subject: Financial Statements remove
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1
Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries
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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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2
Nexus between corporate governance and earnings management in family and non-family firms
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Nexus between corporate governance and earnings management in family and non-family firms

E+M ekonomie a management, 2023-04, Vol.26 (2), p.42-57 [Peer Reviewed Journal]

COPYRIGHT 2023 Technical University of Liberec ;Copyright Technical University of Liberec 2023 ;ISSN: 1212-3609 ;EISSN: 2336-5064 ;DOI: 10.15240/tul/001/2023-2-003

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3
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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4
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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5
Betting against real earnings management
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Article
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Betting against real earnings management

Asian review of accounting, 2022-04, Vol.30 (2), p.233-257 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-05-2021-0091

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6
The Financial Distress Intensity and Earnings Management Strategy
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Article
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The Financial Distress Intensity and Earnings Management Strategy

SCMS journal of Indian management, 2022-07, Vol.19 (3), p.5-19 [Peer Reviewed Journal]

Copyright School of Communication & Management Studies Jul-Sep 2022 ;ISSN: 0973-3167

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7
The relationship between management characteristics and financial statement readability
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Article
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The relationship between management characteristics and financial statement readability

EuroMed journal of business, 2021-03, Vol.16 (1), p.108-126 [Peer Reviewed Journal]

Emerald Publishing Limited 2020 ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-12-2019-0146

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8
Research on environmental regulation, environmental protection tax, and earnings management
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Article
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Research on environmental regulation, environmental protection tax, and earnings management

Frontiers in environmental science, 2023-03, Vol.11 [Peer Reviewed Journal]

2023. This work is licensed 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: 2296-665X ;EISSN: 2296-665X ;DOI: 10.3389/fenvs.2023.1085144

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9
Financial Reports and Social Capital
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Article
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Financial Reports and Social Capital

Journal of business ethics, 2019-03, Vol.155 (2), p.567-596 [Peer Reviewed Journal]

Springer Nature B.V. 2019 ;Springer Science+Business Media Dordrecht 2017 ;Journal of Business Ethics is a copyright of Springer, (2017). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-017-3495-5

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10
The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran
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Article
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The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran

Journal of risk and financial management, 2022-03, Vol.15 (3), p.1-20 [Peer Reviewed Journal]

2022 by the authors. 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/jrfm15030102

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11
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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12
The impact of financial statement comparability on earnings management: Evidence from frontier markets
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Article
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The impact of financial statement comparability on earnings management: Evidence from frontier markets

International journal of financial studies, 2020-12, Vol.8 (4), p.1-25 [Peer Reviewed Journal]

2020 by the authors. 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 (http://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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs8040073

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13
The relationship between management attributes and accounting comparability
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Article
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The relationship between management attributes and accounting comparability

Journal of facilities management, 2022-01, Vol.20 (1), p.1-18 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-5967 ;EISSN: 1741-0983 ;DOI: 10.1108/JFM-08-2020-0058

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14
Does XBRL disclosure management solution influence earnings release efficiency and earnings management?
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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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15
CEO discretion, political connection and real earnings management in Nigeria
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Article
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CEO discretion, political connection and real earnings management in Nigeria

Management research news, 2020-06, Vol.43 (8), p.909-929 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 2040-8269 ;EISSN: 2040-8277 ;EISSN: 1758-6135 ;DOI: 10.1108/MRR-12-2018-0460

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16
The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case
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Article
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The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case

Journal of risk and financial management, 2023-11, Vol.16 (11), p.464 [Peer Reviewed Journal]

COPYRIGHT 2023 MDPI AG ;2023 by the authors. 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/jrfm16110464

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17
The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market
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Article
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The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

Future business journal, 2024-12, Vol.10 (1), p.24-18 [Peer Reviewed Journal]

The Author(s) 2024 ;The Author(s) 2024. 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: 2314-7202 ;EISSN: 2314-7210 ;DOI: 10.1186/s43093-024-00307-7

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18
Earnings Management, Board Composition and Earnings Persistence in Emerging Market
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Article
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Earnings Management, Board Composition and Earnings Persistence in Emerging Market

Sustainability (Basel, Switzerland), 2022-02, Vol.14 (3), p.1061 [Peer Reviewed Journal]

2022 by the authors. 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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su14031061

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19
Real earnings management, firm value, and corporate governance: Evidence from the Korean market
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Article
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Real earnings management, firm value, and corporate governance: Evidence from the Korean market

International journal of financial studies, 2022-03, Vol.10 (1), p.1-23 [Peer Reviewed Journal]

2022 by the authors. 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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs10010019

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20
White-collar money laundering through opportunistic earnings management: fair value accounting practices of failed finance companies in Sri Lanka
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Article
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White-collar money laundering through opportunistic earnings management: fair value accounting practices of failed finance companies in Sri Lanka

Journal of financial crime, 2023-11, Vol.30 (5), p.1389-1417 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1359-0790 ;EISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-09-2022-0233

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