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Earnings management in V4 countries: the evidence of earnings smoothing and inflatingEconomic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1452-14702020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1831944Full text available |
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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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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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The Impact of Earnings Quality on Firm Value: The Case of VietnamThe Journal of Asian Finance, 2020, Economics and Business , 7(3), 27, pp.63-72 [Peer Reviewed Journal]ISSN: 2288-4637 ;EISSN: 2288-4645 ;DOI: 10.13106/jafeb.2020.vol7.no3.63Full text available |
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Material Type: Article
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U.S. long‐term earnings outcomes by sex, race, ethnicity, and place of birthQuantitative economics, 2022-11, Vol.13 (4), p.1879-1945 [Peer Reviewed Journal]Copyright © 2022 The Authors. ;ISSN: 1759-7323 ;EISSN: 1759-7331 ;DOI: 10.3982/QE1908Full text available |
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Material Type: Article
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When does earnings management matter? Evidence across the corporate life cycle for non-financial Chinese listed companiesJournal of risk and financial management, 2020-12, Vol.13 (12), p.1-19 [Peer Reviewed Journal]2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm13120313Full text available |
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Material Type: Article
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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countriesOeconomia Copernicana, 2020-06, Vol.11 (2), p.371-400 [Peer Reviewed Journal]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. ;ISSN: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2020.016Full text available |
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Material Type: Article
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Earnings management to avoid earnings decreases and losses: Evidence from Vietnamese listed companiesCogent 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: 10.1080/23322039.2020.1849980Full text available |
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9 |
Material Type: Article
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Family businesses restrict accrual and real earnings management: Case study in Saudi ArabiaCogent 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: 10.1080/23311975.2020.1806669Full text available |
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Material Type: Article
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Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCACogent 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: 10.1080/23311975.2022.2101243Full text available |
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Material Type: Article
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Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companiesCogent business & management, 2023-12, Vol.10 (3) [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: 10.1080/23311975.2023.2275849Full text available |
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Material Type: Article
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Earnings surprise and share price of firms in NigeriaFuture business journal, 2022-09, Vol.8 (1), p.1-11, Article 35 [Peer Reviewed Journal]The Author(s) 2022 ;ISSN: 2314-7210 ;EISSN: 2314-7210 ;DOI: 10.1186/s43093-022-00143-7Full text available |
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Material Type: Article
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The Link Between ESG Performance and Earnings QualityAustralasian accounting, business & finance journal, 2024, Vol.18 (1), p.187-204 [Peer Reviewed Journal]ISSN: 1834-2019 ;ISSN: 1834-2000 ;EISSN: 1834-2019 ;DOI: 10.14453/aabfj.v18i1.12Full text available |
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The influence of independence and compensation of the directors on family firms and real earnings managementCogent 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: 10.1080/23322039.2021.1934977Full text available |
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Material Type: Article
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Firm life cycle and earnings management: The moderating role of state ownershipCogent 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 ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2085260Full text available |
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Material Type: Article
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Persistence of pre-IPO earnings of new companies from CEE stock marketsEquilibrium (Toruń ), 2022-06, Vol.17 (2), p.415-434 [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. ;ISSN: 1689-765X ;EISSN: 2353-3293 ;DOI: 10.24136/eq.2022.014Full text available |
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Material Type: Article
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The impact of financial statement comparability on earnings management: Evidence from frontier marketsInternational journal of financial studies, 2020-12, Vol.8 (4), p.1-25 [Peer Reviewed Journal]2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs8040073Full text available |
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18 |
Material Type: Article
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Earnings Quality and Corporate Life Cycle Before the Crisis. A Study of Transport Companies Across EuropeAmfiteatru economic, 2022-08, Vol.24 (61), p.782-796 [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. ;ISSN: 1582-9146 ;ISSN: 2247-9104 ;EISSN: 2247-9104 ;DOI: 10.24818/EA/2022/61/782Full text available |
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Material Type: Article
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EXAMINING THE READABILITY OF ACCOUNTING NARRATIVES DERIVED FROM EARNINGS MANAGEMENTJournal of business economics and management, 2023-12, Vol.24 (6), p.1080-1101 [Peer Reviewed Journal]ISSN: 1611-1699 ;EISSN: 2029-4433 ;DOI: 10.3846/jbem.2023.20447Full text available |
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Material Type: Article
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Does the life cycle affect earnings management and bankruptcy?Oeconomia Copernicana, 2021-06, Vol.12 (2), p.425-461 [Peer Reviewed Journal]2021. 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: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/OC.2021.015Full text available |