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Results 21 - 40 of 745  for All Library Resources

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21
Does Difference Analysis of Real Earnings Management Matter During Covid-19 Pandemic? (Evidence From Indonesian Listed Companies)
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Does Difference Analysis of Real Earnings Management Matter During Covid-19 Pandemic? (Evidence From Indonesian Listed Companies)

Calitatea, 2023-06, Vol.24 (195), p.181-187 [Peer Reviewed Journal]

Copyright Romanian Society for Quality Assurance Jun 2023 ;ISSN: 1582-2559 ;DOI: 10.47750/QAS/24.195.21

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22
Audit committee and financial reporting quality: the moderating effect of audit quality
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Article
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Audit committee and financial reporting quality: the moderating effect of audit quality

Journal of financial crime, 2022-01, Vol.29 (1), p.368-388 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1359-0790 ;EISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-01-2021-0010

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23
Earnings management in V4 countries: the evidence of earnings smoothing and inflating
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Earnings management in V4 countries: the evidence of earnings smoothing and inflating

Economic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1452-1470

2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1831944

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24
Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction
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Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction

PloS one, 2023-01, Vol.18 (1), p.e0280384-e0280384 [Peer Reviewed Journal]

Copyright: © 2023 Mućko, Adamczyk. 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 2023 Public Library of Science ;2023 Mućko, Adamczyk. 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 Mućko, Adamczyk 2023 Mućko, Adamczyk ;2023 Mućko, Adamczyk. 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.0280384 ;PMID: 36649299

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25
The impact of audit quality on real earnings management: evidence from Bangladesh
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Article
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The impact of audit quality on real earnings management: evidence from Bangladesh

International journal of disclosure and governance, 2022-06, Vol.19 (2), p.218-231 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Nature Limited 2021 ;The Author(s), under exclusive licence to Springer Nature Limited 2021. ;ISSN: 1741-3591 ;EISSN: 1746-6539 ;DOI: 10.1057/s41310-021-00137-x

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26
The impact of debt, taxation and financial crisis on earnings management: the case of Greece
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Article
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The impact of debt, taxation and financial crisis on earnings management: the case of Greece

Managerial finance, 2023-01, Vol.49 (1), p.110-134 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0307-4358 ;EISSN: 1758-7743 ;DOI: 10.1108/MF-01-2022-0052

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27
Effect of Family Control on Earnings Management: The Role of Leverage
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Article
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Effect of Family Control on Earnings Management: The Role of Leverage

Risks (Basel), 2023-01, Vol.11 (2), p.28 [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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks11020028

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28
Is short term debt maturity linked to real earning management?
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Article
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Is short term debt maturity linked to real earning management?

Management (Zielona Góra), 2022-01, Vol.26 (1), p.189-203 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/3.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2299-193X ;ISSN: 1429-9321 ;EISSN: 2299-193X ;DOI: 10.2478/manment-2019-0090

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29
The effect of managerial overconfidence on the conditional conservatism and real earnings management
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Article
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The effect of managerial overconfidence on the conditional conservatism and real earnings management

Journal of Islamic accounting and business research, 2020-02, Vol.11 (3), p.708-720 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1759-0817 ;EISSN: 1759-0825 ;DOI: 10.1108/JIABR-03-2017-0030

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30
Effect of Leverage on Real Earnings Management: Evidence from Korea
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Article
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Effect of Leverage on Real Earnings Management: Evidence from Korea

Sustainability, 2020-03, Vol.12 (6), p.2232 [Peer Reviewed Journal]

2020. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). 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/su12062232

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31
Detecting probable manipulation of financial statements. Evidence from a selected Zimbabwe Stock Exchange-Listed bank
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Article
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Detecting probable manipulation of financial statements. Evidence from a selected Zimbabwe Stock Exchange-Listed bank

Journal of accounting, finance and auditing studies, 2023-07, Vol.9 (3), p.17-38 [Peer Reviewed Journal]

2023. 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: 2149-0996 ;EISSN: 2149-0996 ;DOI: 10.32602/jafas.2023.022

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32
Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations
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Article
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Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations

Journal of business ethics, 2023-06, Vol.191 (3), p.551-570 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Nature B.V. 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-023-05453-6

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33
Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS
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Article
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Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS

Journal of Islamic accounting and business research, 2022-02, Vol.13 (2), p.277-296 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1759-0817 ;EISSN: 1759-0825 ;DOI: 10.1108/JIABR-10-2019-0206

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34
Can earnings management information improve bankruptcy prediction models?
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Article
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Can earnings management information improve bankruptcy prediction models?

Annals of operations research, 2021-11, Vol.306 (1-2), p.247-272 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;COPYRIGHT 2021 Springer ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 0254-5330 ;EISSN: 1572-9338 ;DOI: 10.1007/s10479-021-04183-0

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35
Financial reporting quality of ESG firms listed in China
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Article
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Financial reporting quality of ESG firms listed in China

PloS one, 2023-06, Vol.18 (6), p.e0284684-e0284684 [Peer Reviewed Journal]

Copyright: © 2023 Wu, Abeysekera. 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 2023 Public Library of Science ;2023 Wu, Abeysekera. 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 Wu, Abeysekera 2023 Wu, Abeysekera ;2023 Wu, Abeysekera. 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.0284684 ;PMID: 37310959

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36
Accounting expertise in the audit committee and earnings management
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Article
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Accounting expertise in the audit committee and earnings management

Business and Economic Horizons, 2018-01, Vol.14 (3), p.451-476

COPYRIGHT 2018 Prague Development Center ;2018. 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: 1804-5006 ;ISSN: 1804-1205 ;EISSN: 1804-5006 ;DOI: 10.15208/beh.2018.33

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37
Analysis of Motives behind the Usage of Earnings Management in Practice under the Conditions of Global Economy
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Article
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Analysis of Motives behind the Usage of Earnings Management in Practice under the Conditions of Global Economy

SHS Web of Conferences, 2021, Vol.92, p.2054 [Peer Reviewed Journal]

2021. This work is licensed 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: 2261-2424 ;ISSN: 2416-5182 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/20219202054

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38
Potential usage of Beneish's M-score under the conditions of selected segment of Slovak Economy
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Article
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Potential usage of Beneish's M-score under the conditions of selected segment of Slovak Economy

SHS web of conferences, 2021, Vol.129, p.3015 [Peer Reviewed Journal]

ISSN: 2261-2424 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/202112903015

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39
Web Globalization and Its Possible Consequences on Usage of Different Creative Accounting Techniques
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Article
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Web Globalization and Its Possible Consequences on Usage of Different Creative Accounting Techniques

SHS Web of Conferences, 2021, Vol.92, p.2029 [Peer Reviewed Journal]

2021. This work is licensed 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: 2261-2424 ;ISSN: 2416-5182 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/20219202029

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40
The credibility of earnings announced by new stock companies: accrual and real earnings management
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Article
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The credibility of earnings announced by new stock companies: accrual and real earnings management

Equilibrium (Toruń ), 2021-09, Vol.16 (3), p.661-677 [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: 1689-765X ;EISSN: 2353-3293 ;DOI: 10.24136/eq.2021.024

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