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Refined by: subject: Accounting remove subject: Financial Statements 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
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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3
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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4
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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5
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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6
Transaction-based lending and real earnings management
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Article
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Transaction-based lending and real earnings management

Managerial finance, 2024-04, Vol.50 (5), p.890-907 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0307-4358 ;EISSN: 1758-7743 ;DOI: 10.1108/MF-12-2022-0581

Digital Resources/Online E-Resources

7
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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8
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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9
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 news, 2020-06, Vol.43 (8), p.909-929 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 2040-8269 ;EISSN: 2040-8277 ;EISSN: 1758-6135 ;DOI: 10.1108/MRR-12-2018-0460

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10
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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11
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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12
Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
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Article
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Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals

The Accounting review, 2017-03, Vol.92 (2), p.183-219 [Peer Reviewed Journal]

2017 American Accounting Association ;Copyright American Accounting Association Mar 2017 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51523 ;CODEN: ACRVAS

Digital Resources/Online E-Resources

13
Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions
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Article
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Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

The Accounting review, 2015-01, Vol.90 (1), p.147-174 [Peer Reviewed Journal]

2015 American Accounting Association ;Copyright American Accounting Association Jan 2015 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50862 ;CODEN: ACRVAS

Digital Resources/Online E-Resources

14
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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15
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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16
Financial Reporting Quality of U.S. Private and Public Firms
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Article
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Financial Reporting Quality of U.S. Private and Public Firms

The Accounting review, 2013-09, Vol.88 (5), p.1715-1742 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Sep 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50494 ;CODEN: ACRVAS

Digital Resources/Online E-Resources

17
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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18
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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19
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 (Basel, Switzerland), 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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20
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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