Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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Material Type: Article
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Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitorsJournal 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-05-2020-0131Full text available |
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2 |
Material Type: Article
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Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback ProvisionsThe 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: ACRVASDigital Resources/Online E-Resources |
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3 |
Material Type: Article
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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?The European accounting review, 2015-01, Vol.24 (1), p.31-61 [Peer Reviewed Journal]2015 The Author(s). Published by Taylor & Francis. 2015 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2015.1009144Digital Resources/Online E-Resources |
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4 |
Material Type: Article
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Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in IndiaManagerial auditing journal, 2021-08, Vol.36 (5), p.724-743 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-12-2020-2957Full text available |
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5 |
Material Type: Article
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Multilevel optimal managerial incentives and audit fees to limit earnings management practicesAnnals of operations research, 2022-04, Vol.311 (2), p.587-610 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2020 ;COPYRIGHT 2022 Springer ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 0254-5330 ;EISSN: 1572-9338 ;DOI: 10.1007/s10479-020-03748-9Full text available |
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6 |
Material Type: Article
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Bank income smoothing in South Africa: role of ownership, IFRS and economic fluctuationInternational journal of emerging markets, 2018-11, Vol.13 (5), p.1372-1394 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1746-8809 ;EISSN: 1746-8817 ;DOI: 10.1108/IJoEM-09-2017-0342Full text available |
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7 |
Material Type: Article
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Corporate environmental disclosure, corporate governance and earnings managementManagerial auditing journal, 2010-07, Vol.25 (7), p.679-700 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2010 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/02686901011061351Full text available |
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8 |
Material Type: Article
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Influence of firm size and firm age on classification shifting: an empirical study on listed firms in IndiaJournal of financial reporting & accounting, 2021-11, Vol.19 (5), p.772-792 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-10-2020-0275Full text available |
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9 |
Material Type: Article
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Impact of dividend policy on earnings management and the moderating effect of the board of directors and the audit committees: The French caseAccounting and management information systems, 2023-09, Vol.22 (3), p.408-427 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2023 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2023.03002Full text available |
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10 |
Material Type: Article
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Crash risk and debt maturity: evidence from AustraliaInternational journal of managerial finance, 2021-04, Vol.17 (3), p.377-400 [Peer Reviewed Journal]Emerald Publishing Limited 2020 ;ISSN: 1743-9132 ;EISSN: 1758-6569 ;DOI: 10.1108/IJMF-12-2019-0467Full text available |
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11 |
Material Type: Article
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How local tournament incentives influence ESG disclosure: CEO’s genuinely altruistic or self-serving?Social responsibility journal, 2024-01, Vol.20 (2), p.383-404 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1747-1117 ;EISSN: 1758-857X ;DOI: 10.1108/SRJ-03-2023-0180Digital Resources/Online E-Resources |
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12 |
Material Type: Article
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Sustainable Development of Chinese Family Firms: A Perspective from Downward Earnings Management before SuccessionsSustainability (Basel, Switzerland), 2022-08, Vol.14 (15), p.9344 [Peer Reviewed Journal]2022 by the author. 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/su14159344Full text available |
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13 |
Material Type: Article
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Board, audit committee, culture and earnings management: Malaysian evidenceManagerial auditing journal, 2006-08, Vol.21 (7), p.783-804 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2006 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/02686900610680549Full text available |
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14 |
Material Type: Article
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How Representative Are Firms That Are Cross-Listed in the United States? An Analysis of Accounting QualityJournal of accounting research, 2003-05, Vol.41 (2), p.363-386 [Peer Reviewed Journal]Copyright 2003 The Institute of Professional Accounting, University of Chicago ;Copyright Institute of Professional Accounting May 2003 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.00108 ;CODEN: JACRBRFull text available |
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15 |
Material Type: Article
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The Effects of Blockholder Dispersion on the Informativeness of Earnings: Evidence from KoreaSustainability (Basel, Switzerland), 2020-11, Vol.12 (22), p.9328 [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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su12229328Full text available |
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16 |
Material Type: Article
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Earnings management and audit quality at Damascus securities exchange: does managerial ownership matter?Journal of financial reporting & accounting, 2021-11, Vol.19 (5), p.725-741 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-06-2020-0162Full text available |
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17 |
Material Type: Article
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Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' ForecastsContemporary accounting research, 2004-06, Vol.21 (2), p.431-459 [Peer Reviewed Journal]2004 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2004 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/TFVV-UYT1-NNYT-1YFHFull text available |
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18 |
Material Type: Article
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CEO incentive compensation and earnings management: The implications of institutions and governance systemsManagement decision, 2016-01, Vol.54 (10), p.2447-2461 [Peer Reviewed Journal]Emerald Group Publishing Limited 2016 ;ISSN: 0025-1747 ;EISSN: 1758-6070 ;DOI: 10.1108/MD-05-2016-0292 ;CODEN: MANDA4Full text available |
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19 |
Material Type: Article
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Earnings informativeness in dual-class firms: An empirical investigation of the earnings quality and the information environmentReview of accounting & finance, 2019-08, Vol.18 (3), p.399-431 [Peer Reviewed Journal]Emerald Publishing Limited 2019 ;ISSN: 1475-7702 ;EISSN: 1758-7700 ;DOI: 10.1108/RAF-09-2017-0178Full text available |
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20 |
Material Type: Article
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Exploring the potentials of clawbacks to check earnings management practices and enhance financial reporting quality: perceptions from the UAEQualitative research in financial markets, 2021-06, Vol.13 (3), p.359-382 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1755-4179 ;EISSN: 1755-4187 ;DOI: 10.1108/QRFM-05-2020-0081Full text available |