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Material Type: Article
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Allowance for Doubtful Accounts and Earning Management: An Empirical Study of Chinese Listed CompaniesJournal of Finance and Investment Analysis, 2020-01, Vol.9 (3)2020. This work is published under http://creativecommons.org/licenses/by/2.5/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2241-0988 ;EISSN: 2241-0996Full text available |
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Material Type: Article
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WHAT DO DATA ON MILLIONS OF U.S. WORKERS REVEAL ABOUT LIFECYCLE EARNINGS DYNAMICS?Econometrica, 2021-09, Vol.89 (5), p.2303-2339 [Peer Reviewed Journal]2021 The Econometric Society ;ISSN: 0012-9682 ;EISSN: 1468-0262 ;DOI: 10.3982/ECTA14603Digital Resources/Online E-Resources |
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Material Type: Article
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Non‐GAAP Earnings: A Consistency and Comparability Crisis?Contemporary accounting research, 2021-10, Vol.38 (3), p.1712-1747 [Peer Reviewed Journal]CAAA ;2021 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12671Digital Resources/Online E-Resources |
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Material Type: Article
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Why Firms Announce Good News Late: Earnings Management and Financial Reporting TimelinessContemporary accounting research, 2021-12, Vol.38 (4), p.2691-2722 [Peer Reviewed Journal]2021 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12695Digital Resources/Online E-Resources |
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Material Type: Article
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Religion and the Method of Earnings Management: Evidence from ChinaJournal of business ethics, 2020-01, Vol.161 (1), p.71-90 [Peer Reviewed Journal]Springer Nature B.V. 2020 ;Springer Nature B.V. 2018 ;Journal of Business Ethics is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-018-3971-6Full text available |
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Material Type: Article
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Impact of real earnings management on earnings persistence – evidence from IndiaInternational journal of emerging markets, 2023-12, Vol.18 (11), p.5454-5476 [Peer Reviewed Journal]Emerald Publishing Limited ;ISSN: 1746-8809 ;DOI: 10.1108/IJOEM-05-2020-0576Digital Resources/Online E-Resources |
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Material Type: Article
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When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial ReportingThe Accounting review, 2023-11, Vol.98 (7), p.261-288 [Peer Reviewed Journal]Copyright American Accounting Association Nov 2023 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2021-0600Digital Resources/Online E-Resources |
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Material Type: Article
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The Effect of Earnings Smoothing and Earnings Informativeness on Firm Value with Managerial Ability as a Moderating VariableInternational journal of economics and financial issues, 2024-03, Vol.14 (2) [Peer Reviewed Journal]EISSN: 2146-4138 ;DOI: 10.32479/ijefi.15746Full text available |
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Material Type: Article
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Does corporate social responsibility mitigate earnings management?Management decision, 2022-11, Vol.60 (11), p.2972-2989 [Peer Reviewed Journal]Emerald Publishing Limited ;ISSN: 0025-1747 ;EISSN: 1758-6070 ;DOI: 10.1108/MD-05-2021-0719Full text available |
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Material Type: Article
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The differential effect of accrual-based and real earnings management on audit fees: international evidenceAccounting and business research, 2022-04, Vol.52 (3), p.254-290 [Peer Reviewed Journal]2021 Informa UK Limited, trading as Taylor & Francis Group 2021 ;2021 Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2021.1911779Digital Resources/Online E-Resources |
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11 |
Material Type: Article
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ETF Activity and Informational Efficiency of Underlying SecuritiesManagement science, 2021-01, Vol.67 (1), p.22-47 [Peer Reviewed Journal]COPYRIGHT 2021 Institute for Operations Research and the Management Sciences ;Copyright Institute for Operations Research and the Management Sciences Jan 2021 ;ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.2019.3427Digital Resources/Online E-Resources |
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Material Type: Article
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Detecting Opportunistic Special ItemsManagement science, 2020-05, Vol.66 (5), p.2099-2119 [Peer Reviewed Journal]COPYRIGHT 2020 Institute for Operations Research and the Management Sciences ;Copyright Institute for Operations Research and the Management Sciences May 2020 ;ISSN: 0025-1909 ;EISSN: 1526-5501 ;DOI: 10.1287/mnsc.2019.3285Digital Resources/Online E-Resources |
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Material Type: Article
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Managerial entrenchment, corporate social responsibility, and earnings managementCorporate social-responsibility and environmental management, 2020-07, Vol.27 (4), p.1818-1833 [Peer Reviewed Journal]2020 The Authors. published by ERP Environment and John Wiley & Sons Ltd ;2020. This article 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: 1535-3958 ;EISSN: 1535-3966 ;DOI: 10.1002/csr.1928Digital Resources/Online E-Resources |
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14 |
Material Type: Article
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Meet, beat, and polluteReview of accounting studies, 2022-09, Vol.27 (3), p.1038-1078 [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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09694-0Full text available |
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15 |
Material Type: Article
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Caught in an Expectations Trap: Risks of Giving Securities Analysts What They ExpectOrganization science (Providence, R.I.), 2023-01, Vol.34 (1), p.176-196 [Peer Reviewed Journal]COPYRIGHT 2023 Institute for Operations Research and the Management Sciences ;Copyright Institute for Operations Research and the Management Sciences Jan/Feb 2023 ;ISSN: 1047-7039 ;EISSN: 1526-5455 ;DOI: 10.1287/orsc.2021.1569Digital Resources/Online E-Resources |
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Material Type: Article
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Financial Distress, Earnings Benchmark and Earnings Management PracticesVision (New Delhi, India), 2024-04, Vol.28 (2), p.171-192 [Peer Reviewed Journal]2021 Management Development Institute ;ISSN: 0972-2629 ;EISSN: 2249-5304 ;DOI: 10.1177/09722629211010978Digital Resources/Online E-Resources |
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17 |
Material Type: Article
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Impact of Audit Quality on Earnings Management: An Empirical Analysis in the Indian ContextIndian journal of corporate governance, 2021-12, Vol.14 (2), p.154-179 [Peer Reviewed Journal]2021 Institute of Public Enterprise ;ISSN: 0974-6862 ;EISSN: 2454-2482 ;DOI: 10.1177/09746862211045764Digital Resources/Online E-Resources |
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18 |
Material Type: Article
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The Essential Role of Accounting Information in the Capital Markets: Updating Seminal Research Results with Current EvidenceAccounting horizons, 2023-06, Vol.37 (2), p.105-132 [Peer Reviewed Journal]Copyright American Accounting Association Jun 2023 ;ISSN: 0888-7993 ;EISSN: 1558-7975 ;DOI: 10.2308/HORIZONS-18-075Digital Resources/Online E-Resources |
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19 |
Material Type: Article
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Does Litigation Deter or Encourage Real Earnings Management?The Accounting review, 2020-05, Vol.95 (3), p.251-278 [Peer Reviewed Journal]Copyright American Accounting Association May 2020 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52589Digital Resources/Online E-Resources |
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20 |
Material Type: Article
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The Differential Role of R&D and SG&A for Earnings Management and Stock Price ManipulationContemporary accounting research, 2021-04, Vol.38 (1), p.242-275 [Peer Reviewed Journal]CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12634Digital Resources/Online E-Resources |