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Results 1 - 20 of 226  for All Library Resources

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Refined by: Database: De Gruyter Open Access Journals remove
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1
Persistence and Predictive Ability of Earnings: Evidence from France and the UK
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Article
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Persistence and Predictive Ability of Earnings: Evidence from France and the UK

Economics and business, 2021-01, Vol.35 (1), p.190-200 [Peer Reviewed Journal]

ISSN: 2256-0394 ;EISSN: 2256-0394 ;DOI: 10.2478/eb-2021-0013

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2
The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools
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The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools

Economic and Regional Studies / Studia Ekonomiczne i Regionalne, 2024-03, Vol.17 (1), p.115-132 [Peer Reviewed Journal]

EISSN: 2451-182X ;DOI: 10.2478/ers-2024-0006

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3
The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies
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Article
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The Impact of Deferred Tax on Earnings Quality: Evidence from Algerian Companies

Zagreb International Review of Economics & Business, 2022-05, Vol.25 (1), p.133-148 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1849-1162 ;ISSN: 1331-5609 ;EISSN: 1849-1162 ;DOI: 10.2478/zireb-2022-0009

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4
The Growth of Research in Earnings Management Phenomenon
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Article
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The Growth of Research in Earnings Management Phenomenon

Management dynamics in the knowledge economy, 2022-12, Vol.10 (4), p.360-375 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2286-2668 ;EISSN: 2392-8042 ;DOI: 10.2478/mdke-2022-0023

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5
Is short term debt maturity linked to real earning management?
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Article
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Is short term debt maturity linked to real earning management?

Management (Zielona Góra), 2022-01, Vol.26 (1), p.189-203 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/3.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2299-193X ;ISSN: 1429-9321 ;EISSN: 2299-193X ;DOI: 10.2478/manment-2019-0090

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6
The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market
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The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market

Folia oeconomica stetinensia, 2020-12, Vol.20 (2), p.66-81 [Peer Reviewed Journal]

2020. This work is published under http://creativecommons.org/licenses/by-nc-nd/3.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1730-4237 ;ISSN: 1898-0198 ;EISSN: 1898-0198 ;DOI: 10.2478/foli-2020-0036

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7
Sustainability Reporting and Earnings Management of Listed Non-Financial Firms in Nigeria
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Article
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Sustainability Reporting and Earnings Management of Listed Non-Financial Firms in Nigeria

Vedecké práce Materiálovotechnologickej fakulty Slovenskej technickej univerzity v Bratislave so sídlom v Trnave, 2023-06, Vol.31 (52), p.68-83 [Peer Reviewed Journal]

2023. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1338-0532 ;ISSN: 1336-1589 ;EISSN: 1338-0532 ;DOI: 10.2478/rput-2023-0008

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8
Ethical Implications of Deceptive Earnings Management Practices
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Article
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Ethical Implications of Deceptive Earnings Management Practices

Business ethics and leadership, 2023-09, Vol.7 (3), p.84-96 [Peer Reviewed Journal]

ISSN: 2520-6761 ;EISSN: 2520-6311 ;DOI: 10.61093/bel.7(3).84-96.2023

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9
Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
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Article
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Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Studia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2024-03, Vol.34 (1), p.37-55 [Peer Reviewed Journal]

2024. This work is published under https://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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2024-0002

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10
Impact of Business Intelligence on Company Performance: A System Dynamics Approach
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Article
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Impact of Business Intelligence on Company Performance: A System Dynamics Approach

Folia oeconomica stetinensia, 2023-12, Vol.23 (2), p.183-203 [Peer Reviewed Journal]

2023. This work is published under https://creativecommons.org/licenses/by-sa/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1898-0198 ;ISSN: 1730-4237 ;EISSN: 1898-0198 ;DOI: 10.2478/foli-2023-0026

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11
The right time for a big bath: asset impairment recognition in earnings management
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Article
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The right time for a big bath: asset impairment recognition in earnings management

Central European Management Journal, 2023-08, Vol.31 (2), p.189-206 [Peer Reviewed Journal]

Paweł Mielcarz, Dmytro Osiichuk and Inna Tselinko. 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: 2658-0845 ;ISSN: 2450-7814 ;EISSN: 2658-2430 ;EISSN: 2450-8829 ;DOI: 10.1108/CEMJ-12-2021-0156

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12
Data on the Population of Reduced Earnings Capacity-Pensioners in Germany, 2001–2020
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Article
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Data on the Population of Reduced Earnings Capacity-Pensioners in Germany, 2001–2020

Jahrbücher für Nationalökonomie und Statistik, 2023-10, Vol.243 (5), p.585-595 [Peer Reviewed Journal]

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: 0021-4027 ;EISSN: 2366-049X ;DOI: 10.1515/jbnst-2022-0042

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13
Accrual-based and cash-based earnings management in Algeria: substitution or complementary
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Article
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Accrual-based and cash-based earnings management in Algeria: substitution or complementary

Croatian Review of Economic, Business and Social Statistics, 2022-06, Vol.8 (1), p.1-17 [Peer Reviewed Journal]

ISSN: 2459-5616 ;ISSN: 1849-8531 ;EISSN: 2459-5616 ;DOI: 10.2478/crebss-2022-0001

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14
Gender Pay Gap in the Gig Economy
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Article
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Gender Pay Gap in the Gig Economy

China finance and economic review, 2024-03, Vol.13 (1), p.3-22 [Peer Reviewed Journal]

EISSN: 2196-5633 ;DOI: 10.1515/cfer-2024-0001

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15
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
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Article
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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Journal of Economics & Management, 2021-01, Vol.43 (1), p.387-403 [Peer Reviewed Journal]

Copyright University of Economics in Katowice 2021 ;ISSN: 1732-1948 ;EISSN: 2719-9975 ;DOI: 10.22367/jem.2021.43.18

Digital Resources/Online E-Resources

16
The Impact of the German Minimum Wage on Individual Wages and Monthly Earnings
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Article
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The Impact of the German Minimum Wage on Individual Wages and Monthly Earnings

Jahrbücher für Nationalökonomie und Statistik, 2020-04, Vol.240 (2/3), p.201-231 [Peer Reviewed Journal]

Alle Dokumente genießen nach § 4 und § 87 a ff UrhG urheberrechtlichen Schutz. Eine Bearbeitung oder Vervielfältigung ist nicht zulässig. www.genios.de ;This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0021-4027 ;EISSN: 2366-049X ;DOI: 10.1515/jbnst-2018-0077

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17
Applying Benford’s law to detect earnings management
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Article
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Applying Benford’s law to detect earnings management

Journal of Economics and Management, 2023-01, Vol.45 (1), p.216-236 [Peer Reviewed Journal]

ISSN: 1732-1948 ;EISSN: 2719-9975 ;DOI: 10.22367/jem.2023.45.10

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18
Are there Multiple Bubbles in the Stock Markets? Further Evidence from Selected Countries
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Article
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Are there Multiple Bubbles in the Stock Markets? Further Evidence from Selected Countries

Ekonomika - Vilniaus universitetas, 2019, Vol.98 (1), p.81-95 [Peer Reviewed Journal]

Copyright Vilniaus Universiteto Leidykla 2019 ;ISSN: 1392-1258 ;EISSN: 2424-6166 ;DOI: 10.15388/ekon.2019.1.5

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19
Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks
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Article
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Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks

Zagreb International Review of Economics & Business, 2022-11, Vol.25 (2), p.1-18 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1849-1162 ;ISSN: 1331-5609 ;EISSN: 1849-1162 ;DOI: 10.2478/zireb-2022-0012

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20
Intangible Assets, Goodwill and Earnings Management: Evidence from France and the UK
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Article
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Intangible Assets, Goodwill and Earnings Management: Evidence from France and the UK

Folia oeconomica stetinensia, 2022-06, Vol.22 (1), p.111-129 [Peer Reviewed Journal]

2022. This work is published under https://creativecommons.org/licenses/by-sa/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1730-4237 ;ISSN: 1898-0198 ;EISSN: 1898-0198 ;DOI: 10.2478/foli-2022-0006

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