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Integrated report quality and earnings management – Evidence from South AfricaSouth African Journal of Economic and Management Sciences, 2022, Vol.25 (1), p.1-10 [Peer Reviewed Journal]COPYRIGHT 2022 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;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: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v25i1.4581Full text available |
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The effect of ownership composition on earnings management: Evidence for the Mexican stock exchangeJournal of Economics, Finance and Administrative Science, 2018-12, Vol.23 (46), p.289-305 [Peer Reviewed Journal]Juan Manuel San Martin Reyna. ;COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2017-0011Full text available |
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INVESTOR SENTIMENT AND EARNINGS MANAGEMENT: DOES ANALYSTS' MONITORING MATTER?RAM. Revista de Administração Mackenzie, 2018, Vol.19 (4), p.1-28 [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: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF180104Full text available |
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Material Type: Article
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Influence of board, interlocking on earnings managementRevista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.179-196 [Peer Reviewed Journal]COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201701980Full text available |
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RELATIONSHIP BETWEEN AUDITORS' FEES AND EARNINGS MANAGEMENTRevista de Administração de Empresas, 2017-03, Vol.57 (2), p.148-157 [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: 0034-7590 ;ISSN: 2178-938X ;EISSN: 1676-5648 ;DOI: 10.1590/s0034-759020170204Full text available |
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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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7 |
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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Institutional investors, corporate governance, and earnings management around merger: evidence from French absorbing firmsJournal of Economics, Finance and Administrative Science, 2013-12, Vol.18 (35), p.89-96 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1016/S2077-1886(13)70033-7Digital Resources/Online E-Resources |
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9 |
Material Type: Article
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Management controls and behavioral factors as drivers of earnings managementRevista contemporânea de contabilidade, 2023-05, Vol.19 (53), p.58-74 [Peer Reviewed Journal]ISSN: 1807-1821 ;EISSN: 2175-8069 ;DOI: 10.5007/2175-8069.2022.e83462Full text available |
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10 |
Material Type: Article
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Características do Conselho de Administração e Earnings Management no Brasil: as Estatais são diferentes? (Board of Directors´s Characteristics and Earnings Management in Brazil: are the state-owned companies different?)Gestão.org, 2021-06, Vol.19 (1), p.52-71LICENCIA 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: 1679-1827 ;EISSN: 1679-1827 ;DOI: 10.51359/1679-1827.2021.239657Full text available |
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11 |
Material Type: Article
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External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectorsJournal of Economics, Finance and Administrative Science, 2014-12, Vol.19 (37), p.78-89 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1016/j.jefas.2014.10.001Digital Resources/Online E-Resources |
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Material Type: Article
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The Effects of Business Strategy and Product Market Competition on Real Earnings ManagementBBR Brazilian business review (Portuguese ed.), 2023-09, Vol.20 (5), p.561-579COPYRIGHT 2023 Fucape Business School/ Brazilian Business Review ;2023. 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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1254.enFull text available |
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13 |
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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14 |
Material Type: Article
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Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarksBrazilian business review, 2024-03, Vol.21 (2), p.1-182024. 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: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2022.1207.enFull text available |
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15 |
Material Type: Article
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Political uncertainty and earnings management: Evidence from Latin American countriesRAM. Revista de Administração Mackenzie, 2024, Vol.25 (2) [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eramf240290Digital Resources/Online E-Resources |
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16 |
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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17 |
Material Type: Article
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Brazil’s adoption of IFRS: fertile ground for examining earnings managementBrazilian business review, 2013-12, Vol.10 (4), p.133-146Copyright FUCAPE Business School Oct-Dec 2013 ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2013.10.4.6Full text available |
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18 |
Material Type: Article
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Investor sentiment and earnings management in BrazilRevista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.283-301 [Peer Reviewed Journal]COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201909130Full text available |
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Material Type: Article
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Sticky Costs Behavior and Earnings ManagementBBR Brazilian business review (Portuguese ed.), 2019-03, Vol.16 (2), p.191-206COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;Copyright FUCAPE Business School Mar/Apr 2019 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2019.16.2.6Full text available |
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Material Type: Article
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The effects of CPC 47 on earnings management in companies listed in B3Revista Ambiente Contábil, 2023-01, Vol.15 (1)ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2023v15n1ID31149Full text available |