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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. dataJournal 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-01-2023-0021Full text available |
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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countriesOeconomia Copernicana, 2020-06, Vol.11 (2), p.371-400 [Peer Reviewed Journal]2020. This work is published under https://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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016Full text available |
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Material Type: Article
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Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environmentOeconomia Copernicana, 2021-09, Vol.12 (3), p.631-669 [Peer Reviewed Journal]2021. This work is published under https://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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/OC.2021.021Full text available |
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Material Type: Article
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Corporate social responsibility, board gender diversity and real earnings management: The case of JordanCogent business & management, 2021, Vol.8 (1), p.1-19 [Peer Reviewed Journal]2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2021.1883222Full text available |
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Material Type: Article
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Firms’ digital transformation and management earnings forecasts: Evidence from ChinaBorsa Istanbul Review, 2023-11, Vol.23 (6), p.1356-1366 [Peer Reviewed Journal]2023 Borsa Ä°stanbul Anonim Åžirketi ;ISSN: 2214-8450 ;DOI: 10.1016/j.bir.2023.09.003Full text available |
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Material Type: Article
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COVID-19 outbreak and earnings management practice: case of TunisiaAJAR (Asian Journal of Accounting Research) (Online), 2023-06, Vol.8 (3), p.307-318 [Peer Reviewed Journal]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-04-2022-0129Full text available |
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Material Type: Article
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Co-opted boards and earnings management: Evidence of reduced short-termist behaviorBusiness research quarterly, 2023-07, Vol.26 (3), p.256-280 [Peer Reviewed Journal]The Author(s), 2021 ;ISSN: 2340-9444 ;EISSN: 2340-9444 ;DOI: 10.1177/2340944420987572Full text available |
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Material Type: Article
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Earnings management, related party transactions and corporate performance: The moderating role of internal controlRisks (Basel), 2021-08, Vol.9 (8), p.1-26 [Peer Reviewed Journal]2021 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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks9080146Full text available |
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Material Type: Article
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Earnings management contagion: evidence from institutional equivalenceAJAR (Asian Journal of Accounting Research) (Online), 2023-03, Vol.8 (2), p.170-183 [Peer Reviewed Journal]Manish Bansal ;Manish Bansal. 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: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-06-2022-0180Full text available |
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Material Type: Article
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Corporate governance mechanisms and earnings management: The moderating role of female directorsCogent business & management, 2023-12, Vol.10 (1), p.1-20 [Peer Reviewed Journal]2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2167290Full text available |
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Material Type: Article
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Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from SpainBusiness research quarterly, 2016-10, Vol.19 (4), p.289-299 [Peer Reviewed Journal]2016 SAGE Publications Ltd unless otherwise noted ;ISSN: 2340-9444 ;EISSN: 2340-9444 ;DOI: 10.1016/j.brq.2016.02.002Full text available |
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Material Type: Article
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The role of research & development as mediating the effect of male CEO masculinity face on earnings management: evidence from IndonesiaCogent business & management, 2022-12, Vol.9 (1), p.1-21 [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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2140491Full text available |
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Material Type: Article
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Gender diversity on corporate boards and earnings management: Evidence for European Union listed firmsCogent business & management, 2023-12, Vol.10 (1), p.1-20 [Peer Reviewed Journal]2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2193138Full text available |
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Material Type: Article
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When does earnings management matter? Evidence across the corporate life cycle for non-financial Chinese listed companiesJournal of risk and financial management, 2020-12, Vol.13 (12), p.1-19 [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: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm13120313Full text available |
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Material Type: Article
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Common institutional investors and the quality of management earnings forecasts—Empirical and machine learning evidencesPloS one, 2023-10, Vol.18 (10), p.e0290126-e0290126 [Peer Reviewed Journal]COPYRIGHT 2023 Public Library of Science ;2023 Yang et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2023 Yang et al 2023 Yang et al ;2023 Yang et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0290126 ;PMID: 37844110Full text available |
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Material Type: Article
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CEO attributes, board independence, and real earnings management: Evidence from NigeriaCogent business & management, 2023-12, Vol.10 (1), p.1-21 [Peer Reviewed Journal]2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2194464Full text available |
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Material Type: Article
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Family ownership concentration and real earnings management: Empirical evidence from an emerging marketCogent economics & finance, 2020, Vol.8 (1), p.1-17 [Peer Reviewed Journal]2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 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: 10.1080/23322039.2020.1751488Full text available |
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Material Type: Article
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Financial Factors Affecting Earnings Management and Earnings Quality: New Evidence from an Emerging MarketACRN journal of finance and risk perspectives, 2020-11, Vol.9 (1), p.198-216 [Peer Reviewed Journal]2020. This work is published under https://creativecommons.org/licenses/by-sa/2.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2305-7394 ;ISSN: 2224-9729 ;EISSN: 2305-7394 ;DOI: 10.35944/jofrp.2020.9.1.014Full text available |
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Material Type: Article
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Uncovering real earnings management: Pay attention to risk-taking behaviorInternational journal of financial studies, 2021-12, Vol.9 (4), p.1-18 [Peer Reviewed Journal]2021 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/ijfs9040053Full text available |
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Material Type: Article
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Does macroeconomic misery index matter in the micro firm-level earnings Management - performance nexus? Evidence from dynamic Panel threshold regressionCogent economics & finance, 2023-10, Vol.11 (2) [Peer Reviewed Journal]2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 10.1080/23322039.2023.2289321Full text available |