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Results 1 - 20 of 25  for All Library Resources

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1
Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia
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Article
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Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia

The International journal of accounting education and research, 2008-03, Vol.43 (1), p.1-27 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2008.01.001

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2
Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance
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Article
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Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance

The International journal of accounting education and research, 2011-06, Vol.46 (2), p.111-137 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2011.04.001

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3
Board Monitoring and Earnings Management Pre- and Post-IFRS
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Article
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Board Monitoring and Earnings Management Pre- and Post-IFRS

The International journal of accounting education and research, 2011-06, Vol.46 (2), p.205-230 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2011.04.007

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4
Can book-tax differences capture earnings management and tax Management? Empirical evidence from China
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Article
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Can book-tax differences capture earnings management and tax Management? Empirical evidence from China

The International journal of accounting education and research, 2011-06, Vol.46 (2), p.175-204 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2011.04.005

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5
Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX
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Article
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Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX

The International journal of accounting education and research, 2009-03, Vol.44 (1), p.1-32 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2008.12.004

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6
Audit firm size, public ownership, and firms' discretionary accruals management
Material Type:
Article
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Audit firm size, public ownership, and firms' discretionary accruals management

The International journal of accounting education and research, 2003, Vol.38 (1), p.1-22 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/S0020-7063(03)00004-9

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7
Reversing an impairment loss and earnings management: The role of corporate governance
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Article
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Reversing an impairment loss and earnings management: The role of corporate governance

The International journal of accounting education and research, 2009-06, Vol.44 (2), p.113-137 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2009.03.001

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8
A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases
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Article
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A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases

The International journal of accounting education and research, 2006-12, Vol.41 (4), p.406-435 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2006.09.004

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9
Capitalization of R&D costs and earnings management: Evidence from Italian listed companies
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Article
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Capitalization of R&D costs and earnings management: Evidence from Italian listed companies

The International journal of accounting education and research, 2008-09, Vol.43 (3), p.246-267 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2008.06.002

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10
The Effect of Analyst Coverage on the Informativeness of Income Smoothing
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Article
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The Effect of Analyst Coverage on the Informativeness of Income Smoothing

The International journal of accounting education and research, 2011-09, Vol.46 (3), p.333-349 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2011.07.005

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11
Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn
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Article
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Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn

The International journal of accounting education and research, 2008-01, Vol.43 (2), p.114-138 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2008.04.002

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12
Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses
Material Type:
Article
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Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses

The International journal of accounting education and research, 2011-03, Vol.46 (1), p.79-101 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2010.12.006

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13
Earnings management and initial public offerings: Evidence from the Netherlands
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Article
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Earnings management and initial public offerings: Evidence from the Netherlands

The International journal of accounting education and research, 2003-09, Vol.38 (3), p.243-266 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/S0020-7063(03)00048-7

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14
The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs
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Article
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The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs

The International journal of accounting education and research, 2006-01, Vol.41 (3), p.209-236 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2006.07.004

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15
Earnings management of seasoned equity offering firms in Korea
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Article
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Earnings management of seasoned equity offering firms in Korea

The International journal of accounting education and research, 2002, Vol.37 (1), p.57-78 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/S0020-7063(02)00140-1

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16
Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case
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Article
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Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case

The International journal of accounting education and research, 2007-01, Vol.42 (3), p.305-328 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2007.06.004

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17
Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants
Material Type:
Article
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Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants

The International journal of accounting education and research, 2007-12, Vol.42 (4), p.416-442 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2007.09.006

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18
Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China
Material Type:
Article
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Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China

The International journal of accounting education and research, 2008-01, Vol.43 (2), p.139-169 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2008.04.003

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19
The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework
Material Type:
Article
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The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework

The International journal of accounting education and research, 2006-01, Vol.41 (2), p.163-175 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2006.04.006

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20
The impact of securities regulation on the earnings properties of European cross-listed firms
Material Type:
Article
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The impact of securities regulation on the earnings properties of European cross-listed firms

The International journal of accounting education and research, 2009-09, Vol.44 (3), p.279-304 [Peer Reviewed Journal]

ISSN: 1094-4060 ;DOI: 10.1016/j.intacc.2009.06.005

Digital Resources/Online E-Resources

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