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Results 1 - 20 of 254  for All Library Resources

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Refined by: subject: Accounting remove subject: Financial Statements remove subject: Hypotheses remove
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1
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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2
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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3
Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitors
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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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4
The impact of financial statement comparability on earnings management: Evidence from frontier markets
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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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5
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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6
The moderating role of board diversity on the relationship between ownership structure and real earnings management
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The moderating role of board diversity on the relationship between ownership structure and real earnings management

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.98-115 [Peer Reviewed Journal]

Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid ;Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid. 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-10-2022-0307

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7
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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8
The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case
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The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case

Journal of risk and financial management, 2023-11, Vol.16 (11), p.464 [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: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16110464

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9
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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10
Audit committee effectiveness and family firms: impact on performance
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Article
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Audit committee effectiveness and family firms: impact on performance

Management decision, 2020-06, Vol.58 (6), p.1021-1034 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 0025-1747 ;EISSN: 1758-6070 ;DOI: 10.1108/MD-04-2018-0422

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11
The Empirical Study of the Effect of Corporate Governance on earnings management based on FTSE350, UK
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Article
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The Empirical Study of the Effect of Corporate Governance on earnings management based on FTSE350, UK

International journal of business & economic development, 2022-12, Vol.10 (2) [Peer Reviewed Journal]

2022. This work is licensed under https://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: 2051-848X ;ISSN: 2051-8498 ;EISSN: 2051-8498 ;DOI: 10.24052/IJBED/V010N02/ART-02

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12
Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators
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Article
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Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators

Journal of business ethics, 2017-02, Vol.140 (4), p.633-648 [Peer Reviewed Journal]

Springer Science+Business Media Dordrecht 2017 ;Springer Science+Business Media Dordrecht 2016 ;Journal of Business Ethics is a copyright of Springer, 2017. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-016-3048-3 ;CODEN: JBUEDJ

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13
The moderating role of good corporate governance on the relationship between corporate social responsibility and real earnings management
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Article
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The moderating role of good corporate governance on the relationship between corporate social responsibility and real earnings management

Accounting and management information systems, 2022-01, Vol.21 (4), p.524-545 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2022 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2022.04003

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14
The relationship between minority directors and earnings management: an empirical analysis in the Italian institutional setting
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Article
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The relationship between minority directors and earnings management: an empirical analysis in the Italian institutional setting

Corporate governance (Bradford), 2022-10, Vol.22 (7), p.1624-1645 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-06-2021-0224

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15
Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability
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Article
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Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability

Sustainability, 2021-09, Vol.13 (18), p.10077 [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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su131810077

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16
The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions
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Article
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The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions

International journal of accounting and information management, 2022-09, Vol.30 (5), p.600-616 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1834-7649 ;EISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-05-2022-0112

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17
Accounting fraud and corporate sustainability: Chinese listed companies
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Article
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Accounting fraud and corporate sustainability: Chinese listed companies

Journal of financial crime, 2024-04, Vol.31 (3), p.558-574 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1359-0790 ;EISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-02-2023-0035

Digital Resources/Online E-Resources

18
The Impact of Government Participation in Ecological Championship on Heavily-Polluting Corporate Earnings Management: Evidence from China’s National Civilized City Award
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Article
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The Impact of Government Participation in Ecological Championship on Heavily-Polluting Corporate Earnings Management: Evidence from China’s National Civilized City Award

Sustainability, 2023-11, Vol.15 (22), p.16113 [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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su152216113

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19
Is conditional conservatism a source of deviations of financial statements from Benford's Law?
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Article
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Is conditional conservatism a source of deviations of financial statements from Benford's Law?

Journal of applied accounting research, 2022-10, Vol.23 (5), p.1024-1046 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-02-2021-0037

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20
Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price
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Article
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Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price

Managerial auditing journal, 2020-02, Vol.35 (2), p.177-206 [Peer Reviewed Journal]

Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-06-2018-1897

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