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Results 1 - 20 of 676  for All Library Resources

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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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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 ;ISSN: 1911-8074 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16100458

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2
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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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
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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6
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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7
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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8
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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9
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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10
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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11
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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12
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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13
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 review, 2020-06, Vol.43 (8), p.909-929 [Peer Reviewed Journal]

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

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14
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, 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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15
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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16
Nexus between corporate governance and earnings management in family and non-family firms
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Article
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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 ;ISSN: 1212-3609 ;EISSN: 2336-5064 ;DOI: 10.15240/tul/001/2023-2-003

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17
Audit committee and financial reporting quality: the moderating effect of audit quality
Material Type:
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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18
Earnings management in V4 countries: the evidence of earnings smoothing and inflating
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Article
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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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19
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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20
Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction
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Article
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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 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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