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Results 1 - 20 of 6,880  for All Library Resources

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1
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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2
Earnings management to avoid earnings decreases and losses: Evidence from Vietnamese listed companies
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Earnings management to avoid earnings decreases and losses: Evidence from Vietnamese listed companies

Cogent economics & finance, 2020, Vol.8 (1), p.1-23 [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: 10.1080/23322039.2020.1849980

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3
Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
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Article
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Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

Cogent 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: 10.1080/23311975.2021.1883222

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4
Board characteristics and earnings management. Does firm size matter?
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Article
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Board characteristics and earnings management. Does firm size matter?

Cogent business & management, 2022-12, Vol.9 (1), p.1-16 [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: 10.1080/23311975.2022.2088573

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5
The role of research & development as mediating the effect of male CEO masculinity face on earnings management: evidence from Indonesia
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The role of research & development as mediating the effect of male CEO masculinity face on earnings management: evidence from Indonesia

Cogent 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: 10.1080/23311975.2022.2140491

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6
Earnings quality and financial flexibility: A moderating role of corporate governance
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Earnings quality and financial flexibility: A moderating role of corporate governance

Cogent business & management, 2022-12, Vol.9 (1), p.1-27 [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: 10.1080/23311975.2022.2097620

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7
Corporate governance mechanisms and earnings management: The moderating role of female directors
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Article
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Corporate governance mechanisms and earnings management: The moderating role of female directors

Cogent 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: 10.1080/23311975.2023.2167290

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8
Aggregate earnings-returns relation: insights from REITs
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Aggregate earnings-returns relation: insights from REITs

Cogent business & management, 2022-12, Vol.9 (1), p.1-28 [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: 10.1080/23311975.2022.2122329

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9
Family business groups and earnings manipulation: An emerging economy perspective
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Article
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Family business groups and earnings manipulation: An emerging economy perspective

Cogent economics & finance, 2022-12, Vol.10 (1) [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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2021.2017100

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10
Takeover Vulnerability and Pre-Emptive Earnings Management
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Article
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Takeover Vulnerability and Pre-Emptive Earnings Management

The European accounting review, 2024-03, Vol.33 (2), p.677-711 [Peer Reviewed Journal]

2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2022 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2022.2116064

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11
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
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Article
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CEO attributes, board independence, and real earnings management: Evidence from Nigeria

Cogent 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: 10.1080/23311975.2023.2194464

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12
Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms
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Article
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Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms

Cogent 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: 10.1080/23311975.2023.2193138

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13
Does macroeconomic misery index matter in the micro firm-level earnings Management - performance nexus? Evidence from dynamic Panel threshold regression
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Article
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Does macroeconomic misery index matter in the micro firm-level earnings Management - performance nexus? Evidence from dynamic Panel threshold regression

Cogent 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: 10.1080/23322039.2023.2289321

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14
Family ownership concentration and real earnings management: Empirical evidence from an emerging market
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Article
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Family ownership concentration and real earnings management: Empirical evidence from an emerging market

Cogent 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: 10.1080/23322039.2020.1751488

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15
The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea
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Article
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The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea

Cogent business & management, 2022-12, Vol.9 (1), p.1-20 [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: 10.1080/23311975.2022.2096800

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16
Chief financial officer overconfidence and earnings management
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Article
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Chief financial officer overconfidence and earnings management

Accounting forum, 2023-04, Vol.ahead-of-print (ahead-of-print), p.1-25 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2023 ;ISSN: 0155-9982 ;EISSN: 1467-6303 ;DOI: 10.1080/01559982.2023.2196045

Digital Resources/Online E-Resources

17
Aggregate earnings informativeness and economic shocks: international evidence
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Article
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Aggregate earnings informativeness and economic shocks: international evidence

Asia-Pacific journal of accounting & economics, 2023-01, Vol.30 (1), p.196-211 [Peer Reviewed Journal]

2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2021 ;ISSN: 1608-1625 ;EISSN: 2164-2257 ;DOI: 10.1080/16081625.2021.1952084

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18
IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
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Article
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IFRS adoption and real earnings management in Bangladesh: The role of board characteristics

Cogent business & management, 2022-12, Vol.9 (1), p.1-20 [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: 10.1080/23311975.2022.2094587

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19
The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market
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Article
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The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market

Cogent business & management, 2023-12, Vol.10 (1), p.1-19 [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: 10.1080/23311975.2022.2159748

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20
Ownership structure and earnings management: Empirical evidence from Vietnam
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Article
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Ownership structure and earnings management: Empirical evidence from Vietnam

Cogent business & management, 2021, Vol.8 (1), p.1-21 [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: 10.1080/23311975.2021.1908006

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