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1 |
Material Type: Article
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Earnings management through loss avoidance : does South Africa have a good story to tell?South African journal of economic and management sciences, 2016-01, Vol.19 (1), p.18-34 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.17159/2222-3436/2016/v19n1a2Full text available |
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Material Type: Article
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Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expendituresSouth African Journal of Economic and Management Sciences, 2023, Vol.26 (1), p.1-8 [Peer Reviewed Journal]COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v26i1.4600Full text available |
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Material Type: Article
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Earnings thresholds among Brazilian listed companies: a strategy to avoid earnings losses or decreasesRevista brasileira de gestão de negócios, 2023-10, Vol.25 (4), p.440-455 [Peer Reviewed Journal]COPYRIGHT 2023 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v25i4.4244Full text available |
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Material Type: Article
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Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance AssessmentBAR, Brazilian administration review, 2020-10, Vol.17 (4), p.1-1 [Peer Reviewed Journal]COPYRIGHT 2020 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;2020. 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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/1807-7692bar2020190115Full text available |
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5 |
Material Type: Article
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Integrated report quality and earnings management – Evidence from South AfricaSouth African Journal of Economic and Management Sciences, 2022-09, Vol.25 (1), p.1-10 [Peer Reviewed Journal]COPYRIGHT 2022 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v25i1.4581Full text available |
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Material Type: Article
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Earnings Persistence and Market Reaction to Earnings in the International Insurance IndustryRevista de administração contemporânea, 2022, Vol.26 (3), p.e200404-e200404 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2022200404.enFull text available |
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7 |
Material Type: Article
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Relationship between earnings management and abnormal book-tax differences in BrazilRevista Contabilidade & Finanças, 2021-04, Vol.32 (85), p.46-64 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202009230Full text available |
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8 |
Material Type: Article
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Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in BrazilJournal of technology management & innovation, 2023, Vol.18 (1), p.93-103 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-2724 ;EISSN: 0718-2724 ;DOI: 10.4067/S0718-27242023000100093Full text available |
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9 |
Material Type: Article
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Dividend persistence and earnings management in emerging marketsRevista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.130-149 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202113040Full text available |
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10 |
Material Type: Article
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Readability as a measure of textual complexity: determinants and evidence in Brazilian companiesRevista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.112-129 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202114180Full text available |
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11 |
Material Type: Article
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Standard Jones and Modified Jones: An Earnings Management TutorialRevista de administração contemporânea, 2022, Vol.26 (2), p.1-13 [Peer Reviewed Journal]2022. 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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2022200305.enFull text available |
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12 |
Material Type: Article
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Mean reversion in a price-earnings ratio and under / overvaluation in the Brazilian stock marketRevista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.301-313 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202111780Full text available |
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13 |
Material Type: Article
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Impact of debt and taxes on earnings persistence of Portuguese SMEsRevista brasileira de gestão de negócios, 2023-04, Vol.25 (2), p.186-198 [Peer Reviewed Journal]COPYRIGHT 2023 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v25i2.4222Full text available |
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14 |
Material Type: Article
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Corporate social responsibility and earnings management of South African companiesSouth African journal of economic and management sciences, 2018, Vol.21 (1), p.1-13 [Peer Reviewed Journal]2018. 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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v21i1.1849Full text available |
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15 |
Material Type: Article
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The Relationship between Earnings Management and Equity Market TimingRevista de administração contemporânea, 2021, Vol.25 (6), p.e200289-e200289 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2021200289.enFull text available |
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16 |
Material Type: Article
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Earnings quality, investment decisions, and financial constraintRevista brasileira de gestão de negócios, 2018-10, Vol.20 (4), p.573-598 [Peer Reviewed Journal]COPYRIGHT 2018 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2018. 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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v0i0.3067Full text available |
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17 |
Material Type: Article
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Effect of earnings management on economic value added : G20 and African countries studySouth African Journal of Economic and Management Sciences, 2017, Vol.20 (1), p.1-9 [Peer Reviewed Journal]COPYRIGHT 2017 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright AOSIS (Pty) Ltd 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v20i1.1247Full text available |
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18 |
Material Type: Article
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Workforce and earnings management: Evidence in the Brazilian capital marketRevista Contabilidade & Finanças, 2022-05, Vol.33 (89), p.300-314 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202113310Full text available |
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19 |
Material Type: Article
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O Impacto da IFRS 15 na Qualidade dos Accruals e no Gerenciamento de Resultados das Empresas Brasileiras de Capital AbertoRevista brasileira de gestão de negócios, 2022-12, Vol.24 (4), p.675-691 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1983-0807 ;ISSN: 1806-4892 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v24i4.4197Full text available |
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20 |
Material Type: Article
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The influence of national culture on the relationship between corporate governance and earnings managementRevista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.207-223 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202110510Full text available |