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Results 1 - 20 of 99  for All Library Resources

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Refined by: Database: Taylor & Francis (Open access) remove
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1
Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia
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Article
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Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia

Cogent business & management, 2020, Vol.7 (1), p.1-15 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2020.1806669

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2
Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence
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Article
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Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence

Cogent economics & finance, 2023-12, Vol.11 (1) [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2209955

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3
Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA
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Article
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Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA

Cogent business & management, 2022-12, Vol.9 (1), p.1-26 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2101243

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4
Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies
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Article
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Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies

Cogent business & management, 2023-12, Vol.10 (3), p.1-18 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2275849

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5
Firm life cycle and earnings management: The moderating role of state ownership
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Article
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Firm life cycle and earnings management: The moderating role of state ownership

Cogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2085260

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6
Dividends and tax avoidance as drivers of earnings management: Evidence from dividend-paying private SMEs in Finland
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Dividends and tax avoidance as drivers of earnings management: Evidence from dividend-paying private SMEs in Finland

Journal of small business management, 2023-03, Vol.61 (2), p.906-937 [Peer Reviewed Journal]

2020 The Author(s). Published with license by Taylor & Francis Group, LLC. 2020 ;ISSN: 0047-2778 ;EISSN: 1540-627X ;DOI: 10.1080/00472778.2020.1824526

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7
Information technology infrastructure and earnings management strategy: evidence from a quasi-natural experiment
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Article
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Information technology infrastructure and earnings management strategy: evidence from a quasi-natural experiment

China journal of accounting studies, 2023, Vol.11 (1), p.108-133 [Peer Reviewed Journal]

2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2022 ;ISSN: 2169-7213 ;EISSN: 2169-7221 ;DOI: 10.1080/21697213.2023.2148949

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8
Unravelling the truth: A bibliometric analysis of earnings management practices
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Article
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Unravelling the truth: A bibliometric analysis of earnings management practices

Cogent business & management, 2023-12, Vol.10 (1), p.1-28 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2194088

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9
The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality
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Article
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The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality

The European accounting review, 2022-10, Vol.31 (5), p.1299-1336 [Peer Reviewed Journal]

2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2021 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2021.1919169

Digital Resources/Online E-Resources

10
Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms
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Article
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Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms

Cogent business & management, 2023-12, Vol.10 (1), p.1-18 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2161204

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11
The association between upward and downward earnings management and equity liquidity: empirical evidence from non-financial firms listed in Vietnam
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Article
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The association between upward and downward earnings management and equity liquidity: empirical evidence from non-financial firms listed in Vietnam

Cogent business & management, 2023-12, Vol.10 (2), p.1-23 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2211789

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12
Earnings management to avoid earnings decreases and losses: Evidence from Vietnamese listed companies
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Article
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Earnings management to avoid earnings decreases and losses: Evidence from Vietnamese listed companies

Cogent economics & finance, 2020, Vol.8 (1), p.1-23 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2020.1849980

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13
Past, present, and future of earnings management research
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Article
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Past, present, and future of earnings management research

Cogent business & management, 2024-12, Vol.11 (1) [Peer Reviewed Journal]

EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2300517

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14
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
Material Type:
Article
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CEO attributes, board independence, and real earnings management: Evidence from Nigeria

Cogent business & management, 2023-12, Vol.10 (1), p.1-21 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2194464

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15
Stable suppliers and real earnings management: empirical evidence from private placements
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Article
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Stable suppliers and real earnings management: empirical evidence from private placements

China journal of accounting studies, 2024-01, Vol.11 (4), p.756-794 [Peer Reviewed Journal]

2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2024 ;ISSN: 2169-7213 ;EISSN: 2169-7221 ;DOI: 10.1080/21697213.2023.2298785

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16
Chief financial officer overconfidence and earnings management
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Article
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Chief financial officer overconfidence and earnings management

Accounting forum, 2023-04, Vol.ahead-of-print (ahead-of-print), p.1-25 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2023 ;ISSN: 0155-9982 ;EISSN: 1467-6303 ;DOI: 10.1080/01559982.2023.2196045

Digital Resources/Online E-Resources

17
Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter?
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Article
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Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter?

Cogent business & management, 2022-12, Vol.9 (1), p.1-22 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2130134

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18
The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market
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Article
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The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market

Cogent business & management, 2023-12, Vol.10 (1), p.1-23 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2170072

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19
Does macroeconomic misery index matter in the micro firm-level earnings Management - performance nexus? Evidence from dynamic Panel threshold regression
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Article
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Does macroeconomic misery index matter in the micro firm-level earnings Management - performance nexus? Evidence from dynamic Panel threshold regression

Cogent economics & finance, 2023-10, Vol.11 (2) [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2289321

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20
The influence of independence and compensation of the directors on family firms and real earnings management
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Article
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The influence of independence and compensation of the directors on family firms and real earnings management

Cogent economics & finance, 2021, Vol.9 (1), p.1-17 [Peer Reviewed Journal]

2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2021.1934977

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