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Results 1 - 20 of 1,526  for All Library Resources

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1
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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2
Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries
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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries

Oeconomia 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.2020.016

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3
Earnings management, related party transactions and corporate performance: The moderating role of internal control
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Article
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Earnings management, related party transactions and corporate performance: The moderating role of internal control

Risks (Basel), 2021-08, Vol.9 (8), p.1-26 [Peer Reviewed Journal]

2021 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 (https://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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks9080146

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4
Family business groups and earnings manipulation: An emerging economy perspective
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Article
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Family business groups and earnings manipulation: An emerging economy perspective

Cogent 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 ;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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2021.2017100

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5
Accounting conservatism and earnings quality
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Article
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Accounting conservatism and earnings quality

Journal of risk and financial management, 2022-09, Vol.15 (9), p.1-18 [Peer Reviewed Journal]

2022 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 (https://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/jrfm15090413

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6
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
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Article
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CEO attributes, board independence, and real earnings management: Evidence from Nigeria

Cogent business & management, 2023-12, Vol.10 (1), p.1-21 [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: 10.1080/23311975.2023.2194464

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7
When does earnings management matter? Evidence across the corporate life cycle for non-financial Chinese listed companies
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Article
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When does earnings management matter? Evidence across the corporate life cycle for non-financial Chinese listed companies

Journal 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/jrfm13120313

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8
Do powerful CEOs matter for earnings quality? Evidence from Bangladesh
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Do powerful CEOs matter for earnings quality? Evidence from Bangladesh

PloS one, 2023-01, Vol.18 (1), p.e0276935-e0276935 [Peer Reviewed Journal]

Copyright: © 2023 Arif et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. ;COPYRIGHT 2023 Public Library of Science ;2023 Arif et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2023 Arif et al 2023 Arif et al ;2023 Arif et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0276935 ;PMID: 36662870

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9
Board characteristics and earnings management: Evidence from the Vietnamese market
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Article
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Board characteristics and earnings management: Evidence from the Vietnamese market

Journal of risk and financial management, 2022-09, Vol.15 (9), p.1-16 [Peer Reviewed Journal]

2022 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 (https://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/jrfm15090395

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10
Audit committee diversity, analysts' forecast accuracy and earnings management: Evidence from Malaysia
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Article
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Audit committee diversity, analysts' forecast accuracy and earnings management: Evidence from Malaysia

Journal of risk and financial management, 2022-04, Vol.15 (4), p.1-27 [Peer Reviewed Journal]

2022 by the author. 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 (https://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/jrfm15040169

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11
The relationship between dividend policy and earnings management: A causality analysis
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Article
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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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12
The effect of corporate social responsibility on earnings management: Bibliometric review
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Article
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The effect of corporate social responsibility on earnings management: Bibliometric review

International journal of financial studies, 2021-12, Vol.9 (4), p.1-21 [Peer Reviewed Journal]

2021 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 (https://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/ijfs9040068

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13
Earnings management in emerging markets: The COVID-19 and family ownership
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Article
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Earnings management in emerging markets: The COVID-19 and family ownership

Cogent economics & finance, 2023-12, Vol.11 (1) [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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2023.2220246

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14
Common institutional investors and the quality of management earnings forecasts—Empirical and machine learning evidences
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Article
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Common institutional investors and the quality of management earnings forecasts—Empirical and machine learning evidences

PloS one, 2023-10, Vol.18 (10), p.e0290126-e0290126 [Peer Reviewed Journal]

COPYRIGHT 2023 Public Library of Science ;2023 Yang et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2023 Yang et al 2023 Yang et al ;2023 Yang et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0290126 ;PMID: 37844110

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15
Board Chairman Characteristics and Real Earnings Management
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Article
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Board Chairman Characteristics and Real Earnings Management

Sustainability, 2022-11, Vol.14 (22), p.15025 [Peer Reviewed Journal]

COPYRIGHT 2022 MDPI AG ;2022 by the author. 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 (https://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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su142215025

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16
Corporate governance and earnings management in a Nordic perspective: Evidence from the Oslo stock exchange
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Article
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Corporate governance and earnings management in a Nordic perspective: Evidence from the Oslo stock exchange

Journal of risk and financial management, 2020-11, Vol.13 (11), p.1-18 [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/jrfm13110256

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17
The Effect of ESG and Earnings Quality on the Value Relevance of Earnings and Book Value
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Article
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The Effect of ESG and Earnings Quality on the Value Relevance of Earnings and Book Value

Australasian accounting, business & finance journal, 2024-01, Vol.18 (2), p.133-157 [Peer Reviewed Journal]

2024. This work is published under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1834-2000 ;EISSN: 1834-2019 ;DOI: 10.14453/aabfj.v18i2.09

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18
The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong
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Article
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The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong

Cogent business & management, 2022-12, Vol.9 (1), p.1-23 [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: 10.1080/23311975.2022.2126124

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19
Impactful female directors and earnings management: The moderating effect of ownership concentration
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Article
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Impactful female directors and earnings management: The moderating effect of ownership concentration

Administrative sciences, 2023-05, Vol.13 (5), p.1-15 [Peer Reviewed Journal]

COPYRIGHT 2023 MDPI AG ;2023 by the author. 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 (https://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: 2076-3387 ;EISSN: 2076-3387 ;DOI: 10.3390/admsci13050129

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20
Earnings Less Risk-Free Interest Charge (ERIC) and stock returns - a value-based management perspective on ERIC's relative and incremental information content
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Article
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Earnings Less Risk-Free Interest Charge (ERIC) and stock returns - a value-based management perspective on ERIC's relative and incremental information content

Journal of risk and financial management, 2022-08, Vol.15 (8), p.1-21 [Peer Reviewed Journal]

2022 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 (https://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/jrfm15080368

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