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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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Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary AccrualsThe Accounting review, 2006-07, Vol.81 (4), p.781-809 [Peer Reviewed Journal]ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2006.81.4.781Full text available |
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Financial Reports and Social CapitalJournal of business ethics, 2019-03, Vol.155 (2), p.567-596 [Peer Reviewed Journal]Springer Nature B.V. 2019 ;Springer Science+Business Media Dordrecht 2017 ;Journal of Business Ethics is a copyright of Springer, (2017). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-017-3495-5Full text available |
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Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from SpainBusiness research quarterly, 2016-10, Vol.19 (4), p.289-299 [Peer Reviewed Journal]2016 SAGE Publications Ltd unless otherwise noted ;ISSN: 2340-9444 ;EISSN: 2340-9444 ;DOI: 10.1016/j.brq.2016.02.002Full text available |
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Material Type: Article
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Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firmsInvestment management & financial innovations, 2023-11, Vol.20 (4), p.182-193 [Peer Reviewed Journal]ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.20(4).2023.16Full text available |
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The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accrualsمجله دانش حسابداری, 2021-07, Vol.12 (2), p.87-103 [Peer Reviewed Journal]ISSN: 2008-8914 ;EISSN: 2476-292X ;DOI: 10.22103/jak.2021.15953.3262Full text available |
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Is Earnings Quality Associated with Corporate Social Responsibility?The Accounting review, 2012-05, Vol.87 (3), p.761-796 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association May 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10209 ;CODEN: ACRVASFull text available |
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Does Tax Aggressiveness Lead to More Earnings Management: the Case of Tunisian FirmsCopernican journal of finance & accounting, 2024-03, Vol.12 (4) [Peer Reviewed Journal]ISSN: 2300-1240 ;EISSN: 2300-3065 ;DOI: 10.12775/CJFA.2023.018Full text available |
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Material Type: Article
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The Influence of Sustainability Reporting on Audit Quality. Empirical Analysis on Companies Listed on the Bucharest Stock ExchangeAudit financiar (Bucharest, Romania ), 2024-02, Vol.22 (1(173)), p.127-138 [Peer Reviewed Journal]ISSN: 1583-5812 ;EISSN: 1844-8801 ;DOI: 10.20869/AUDITF/2024/173/003Full text available |
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Material Type: Article
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The Nexus between Corporate Lyfe Cycle and Earnings Management at Companies Listed on the Bucharest Stock ExchangeAudit financiar (Bucharest, Romania ), 2024-02, Vol.22 (1(173)), p.162-176 [Peer Reviewed Journal]ISSN: 1583-5812 ;EISSN: 1844-8801 ;DOI: 10.20869/AUDITF/2024/173/006Full text available |
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Material Type: Article
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Impact of Ownership Structure and Corporate Governance on Earning ManagementSEISENSE journal of management, 2024-01, Vol.7 (1) [Peer Reviewed Journal]EISSN: 2617-5770 ;DOI: 10.33215/c1qkdq06Digital Resources/Online E-Resources |
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Material Type: Article
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Institutional investor distraction and earnings managementJournal of corporate finance (Amsterdam, Netherlands), 2021-02, Vol.66 [Peer Reviewed Journal]Attribution - NonCommercial ;ISSN: 0929-1199 ;EISSN: 1872-6313 ;DOI: 10.1016/j.jcorpfin.2020.101801Digital Resources/Online E-Resources |
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Material Type: Article
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The impact of earnings management on market liquidityInvestment management & financial innovations, 2020-07, Vol.17 (2), p.389-396 [Peer Reviewed Journal]Jul 2020. 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: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.17(2).2020.30Full text available |
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Possibilities and limitations of the use of total accruals models in the detection of earnings managementZeszyty teoretyczne rachunkowości, 2018-11, Vol.2018 (100 (156)), p.49-66 [Peer Reviewed Journal]ISSN: 1641-4381 ;EISSN: 2391-677X ;DOI: 10.5604/01.3001.0012.7311Full text available |
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Material Type: Article
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The impact of financial performance and firm characteristics on earnings management: Case of Tunisian CompaniesInvestment management & financial innovations, 2022-11, Vol.19 (4), p.183-192 [Peer Reviewed Journal]ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.19(4).2022.15Full text available |
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Material Type: Article
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The Effect of the Covid-19 Pandemic on Stock Returns with Moderating Variables of Cash Holding and Earnings ManagementJurnal Manajemen Industri dan Logistik, 2023-05, Vol.7 (1), p.105-124 [Peer Reviewed Journal]ISSN: 2622-528X ;EISSN: 2598-5795 ;DOI: 10.30988/jmil.v7i1.1092Full text available |
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17 |
Material Type: Article
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Corporate Governance Characteristics and Discretionary Accruals Among Non-Financial Firms Listed in Nairobi Securities ExchangeInternational Journal of Management, Accounting & Economics, 2023-03, Vol.10 (3), p.157-169EISSN: 2383-2126 ;DOI: 10.5281/zenodo.7906136Full text available |
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Material Type: Article
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Levels of reported financial result and the scope of accrual-based earnings management. An exemplification studies on the example of public companies of the clothing industryZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2023-03, Vol.27 (1) [Peer Reviewed Journal]ISSN: 2543-9103 ;EISSN: 2543-411X ;DOI: 10.19192/wsfip.sj1.2023.3Digital Resources/Online E-Resources |
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Material Type: Article
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Does Corporate Governance Influence Earnings Management in Latin American Markets?Journal of business ethics, 2014-05, Vol.121 (3), p.419-440 [Peer Reviewed Journal]Springer Science+Business Media 2014 ;The Author(s) 2013 ;Springer Science+Business Media Dordrecht 2014 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-013-1700-8 ;CODEN: JBUEDJFull text available |
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Material Type: Article
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IFRS Adoption and Accrual-Based Managed Earnings in NigeriaAsian economic and financial review, 2022-11, Vol.12 (12), p.1041-1073ISSN: 2305-2147 ;EISSN: 2222-6737 ;DOI: 10.55493/5002.v12i12.4669Full text available |