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21
The right time for a big bath: asset impairment recognition in earnings management
The right time for a big bath: asset impairment recognition in earnings management
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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]

ISSN: 2658-0845 ;EISSN: 2658-2430 ;DOI: 10.1108/CEMJ-12-2021-0156

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22
Earnings management by health insurance companies in Brazil
Earnings management by health insurance companies in Brazil
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Earnings management by health insurance companies in Brazil

European journal of management and business economics, 2022-09, Vol.31 (4), p.453-468 [Peer Reviewed Journal]

Antonio Lopo Martinez and Flávio Alves de Carvalho. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-01-2021-0023

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23
Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China
Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China
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Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China

China Accounting and Finance Review, 2023-06, Vol.25 (2), p.184-219 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-06-2022-0069

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24
Executives' narcissism and decision making: reviewing 20 years of accounting literature
Executives' narcissism and decision making: reviewing 20 years of accounting literature
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Executives' narcissism and decision making: reviewing 20 years of accounting literature

Journal of humanities and applied social science, 2023-05, Vol.5 (2), p.120-143 [Peer Reviewed Journal]

Raghdaa Ali Ismail, Osama Zaki and Heba Abou-El-Sood. 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: 2632-279X ;EISSN: 2632-279X ;DOI: 10.1108/JHASS-09-2022-0115

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25
The relationship between dividend policy and earnings management: A causality analysis
The relationship between dividend policy and earnings management: A causality analysis
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The relationship between dividend policy and earnings management: A causality analysis

Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.166-185 [Peer Reviewed Journal]

COPYRIGHT 2024 Universidad ESAN, Peru ;Olfa Ben Salah and Anis Jarboui. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0198

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26
Earnings management contagion: evidence from institutional equivalence
Earnings management contagion: evidence from institutional equivalence
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Earnings management contagion: evidence from institutional equivalence

AJAR (Asian Journal of Accounting Research) (Online), 2023-03, Vol.8 (2), p.170-183 [Peer Reviewed Journal]

Manish Bansal ;Manish Bansal. 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: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-06-2022-0180

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27
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
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Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community

Journal of Business and Socio-economic Development, 2024-03, Vol.4 (2), p.142-160 [Peer Reviewed Journal]

Peter Nderitu Githaiga. 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: 2635-1374 ;EISSN: 2635-1692 ;DOI: 10.1108/JBSED-09-2022-0099

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28
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
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Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS

China Accounting and Finance Review, 2024-03, Vol.26 (1), p.76-101 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2023-0037

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29
Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP
Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP
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Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP

Journal of capital markets studies, 2022-12, Vol.6 (3), p.242-286 [Peer Reviewed Journal]

Sotirios Rouvolis ;Sotirios Rouvolis. 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: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-06-2022-0022

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30
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.78-93 [Peer Reviewed Journal]

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2023-0220

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31
Income smoothing and firm value in a regulated market: the moderating effect of market risk
Income smoothing and firm value in a regulated market: the moderating effect of market risk
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Income smoothing and firm value in a regulated market: the moderating effect of market risk

AJAR (Asian Journal of Accounting Research) (Online), 2021-09, Vol.6 (3), p.296-308 [Peer Reviewed Journal]

Segun Abogun, Ezekiel Aiyenijo Adigbole and Titilope Esther Olorede ;Segun Abogun, Ezekiel Aiyenijo Adigbole and Titilope Esther Olorede. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-08-2020-0072

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32
Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms
Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms
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Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms

Rajagiri Management Journal, 2024-01, Vol.18 (1), p.82-94 [Peer Reviewed Journal]

Mukesh Nepal and Rajat Deb. 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: 0972-9968 ;EISSN: 2633-0091 ;DOI: 10.1108/RAMJ-04-2022-0066

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33
Earnings management para evitar reportar pérdidas: Chile, 2010-2014
Earnings management para evitar reportar pérdidas: Chile, 2010-2014
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Earnings management para evitar reportar pérdidas: Chile, 2010-2014

Journal of Economics, Finance and Administrative Science, 2018-08, Vol.23 (45), p.167-181 [Peer Reviewed Journal]

Edinson Edgardo Cornejo-Saavedra. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107

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34
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.218-236 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Justin G. Davis and Miguel García-Cestona. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2023-0021

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35
Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories
Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories
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Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

AJAR (Asian Journal of Accounting Research) (Online), 2022-09, Vol.7 (3), p.279-294 [Peer Reviewed Journal]

Riyan Harbi Valdiansyah and Etty Murwaningsari ;Riyan Harbi Valdiansyah and Etty Murwaningsari. 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: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-08-2021-0134

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36
Practitioner views of goodwill accounting under US GAAP
Practitioner views of goodwill accounting under US GAAP
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Practitioner views of goodwill accounting under US GAAP

Journal of applied accounting research, 2020-11, Vol.21 (4), p.783-798 [Peer Reviewed Journal]

Jani Saastamoinen, Arsen Djatej, Kati Pajunen and M. David Gorton ;Jani Saastamoinen, Arsen Djatej, Kati Pajunen and M. David Gorton. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-04-2019-0074

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37
Do diligent independent directors restrain earnings management practices? Indian lessons for the global world
Do diligent independent directors restrain earnings management practices? Indian lessons for the global world
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Do diligent independent directors restrain earnings management practices? Indian lessons for the global world

AJAR (Asian Journal of Accounting Research) (Online), 2019-08, Vol.4 (1), p.52-69 [Peer Reviewed Journal]

Nimisha Kapoor and Sandeep Goel ;Nimisha Kapoor and Sandeep Goel. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2018-0039

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38
Earnings quality and crash risk in China: an integrated analysis
Earnings quality and crash risk in China: an integrated analysis
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Earnings quality and crash risk in China: an integrated analysis

Journal of Asian business and economic studies, 2021-03, Vol.28 (1), p.2-19 [Peer Reviewed Journal]

Udomsak Wongchoti, Ge Tian, Wei Hao, Yi Ding and Hongfeng Zhou. 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: 2515-964X ;EISSN: 2515-964X ;DOI: 10.1108/JABES-02-2020-0012

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39
Credit risk management: A comparative study of Islamic banks and conventional banks in Pakistan
Credit risk management: A comparative study of Islamic banks and conventional banks in Pakistan
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Credit risk management: A comparative study of Islamic banks and conventional banks in Pakistan

ISRA international journal of Islamic finance, 2018-12, Vol.10 (2), p.185-205 [Peer Reviewed Journal]

Hassan Akram and Khalil ur Rahman. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0128-1976 ;EISSN: 2289-4365 ;DOI: 10.1108/IJIF-09-2017-0030

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40
IFRS adoption and firms' opacity around the world: What factors affect this relationship?
IFRS adoption and firms' opacity around the world: What factors affect this relationship?
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IFRS adoption and firms' opacity around the world: What factors affect this relationship?

Journal of Economics, Finance and Administrative Science, 2021, Vol.26 (51), p.7-21 [Peer Reviewed Journal]

COPYRIGHT 2021 Universidad ESAN, Peru ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-02-2020-0060

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