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Material Type: Article
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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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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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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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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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Does the life cycle affect earnings management and bankruptcy?Oeconomia Copernicana, 2021-06, Vol.12 (2), p.425-461 [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.2021.015Full text available |
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8 |
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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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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10 |
Material Type: Article
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Smart city and earnings management: Evidence from ChinaPloS one, 2024-04, Vol.19 (4), p.e0301025-e0301025 [Peer Reviewed Journal]Copyright: © 2024 Sun, Chen. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. ;COPYRIGHT 2024 Public Library of Science ;2024 Sun, Chen 2024 Sun, Chen ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0301025 ;PMID: 38564648Full text available |
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Material Type: Article
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Earnings management and readability of CSR report: Evidence from ChinaPloS one, 2024-04, Vol.19 (4), p.e0301187-e0301187 [Peer Reviewed Journal]Copyright: © 2024 Ren, Yao. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. ;COPYRIGHT 2024 Public Library of Science ;2024 Ren, Yao 2024 Ren, Yao ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0301187 ;PMID: 38568913Full 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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Labor unionization and real earnings management: Evidence from labor electionsPloS one, 2024-02, Vol.19 (2), p.e0292889-e0292889 [Peer Reviewed Journal]Copyright: © 2024 Astvansh et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. ;COPYRIGHT 2024 Public Library of Science ;2024 Astvansh et al 2024 Astvansh et al ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0292889 ;PMID: 38377129Full 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 |
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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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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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17 |
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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18 |
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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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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Audit committee diversity, analysts' forecast accuracy and earnings management: Evidence from MalaysiaJournal of risk and financial management, 2022-04, Vol.15 (4), p.1-27 [Peer Reviewed Journal]2022 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/jrfm15040169Full text available |