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Results 1 - 20 of 47  for All Library Resources

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1
Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis
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Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.153-168 [Peer Reviewed Journal]

ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130

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2
Real earnings management and stock returns: moderating role of cross-sectional effects
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Real earnings management and stock returns: moderating role of cross-sectional effects

AJAR (Asian Journal of Accounting Research) (Online), 2021-09, Vol.6 (3), p.266-280 [Peer Reviewed Journal]

Manish Bansal, Asgar Ali and Bhawna Choudhary ;Manish Bansal, Asgar Ali and Bhawna Choudhary. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-11-2020-0107

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3
Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria
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Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria

AJAR (Asian Journal of Accounting Research) (Online), 2023-01, Vol.8 (1), p.66-79 [Peer Reviewed Journal]

Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0006

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4
Numerological superstition and earnings management: evidence from China
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Numerological superstition and earnings management: evidence from China

China Accounting and Finance Review, 2023-09, Vol.25 (3), p.396-418 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-01-2023-0001

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5
Earnings management contagion: evidence from institutional equivalence
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Earnings management contagion: evidence from institutional equivalence

AJAR (Asian Journal of Accounting Research) (Online), 2023-03, Vol.8 (2), p.170-183 [Peer Reviewed Journal]

Manish Bansal ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-06-2022-0180

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6
Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning
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Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning

Journal of financial crime, 2023-02, Vol.30 (2), p.522-535 [Peer Reviewed Journal]

Abdulfatah Ali Belgasem-Hussain and Yousof Ibrahim Hussaien. ;ISSN: 1359-0790 ;EISSN: 1359-0790 ;DOI: 10.1108/JFC-11-2019-0138

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7
The moderating role of board diversity on the relationship between ownership structure and real earnings management
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The moderating role of board diversity on the relationship between ownership structure and real earnings management

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.98-115 [Peer Reviewed Journal]

ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307

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8
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
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Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS

China Accounting and Finance Review, 2024-03, Vol.26 (1), p.76-101 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2023-0037

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9
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
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Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community

Journal of Business and Socio-economic Development, 2024-03, Vol.4 (2), p.142-160 [Peer Reviewed Journal]

ISSN: 2635-1374 ;EISSN: 2635-1692 ;DOI: 10.1108/JBSED-09-2022-0099

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10
Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study
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Article
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Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study

AJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.373-386 [Peer Reviewed Journal]

ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-03-2022-0086

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11
Poison pills adoption, real earnings management and IPO failure
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Article
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Poison pills adoption, real earnings management and IPO failure

China Accounting and Finance Review, 2023-12, Vol.25 (4), p.513-539 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-04-2023-0041

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12
Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya
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Article
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Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya

PSU research review, 2023-11 [Peer Reviewed Journal]

ISSN: 2399-1747 ;EISSN: 2398-4007 ;DOI: 10.1108/PRR-07-2022-0089

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13
COVID-19 outbreak and earnings management practice: case of Tunisia
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COVID-19 outbreak and earnings management practice: case of Tunisia

AJAR (Asian Journal of Accounting Research) (Online), 2023-06, Vol.8 (3), p.307-318 [Peer Reviewed Journal]

ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2022-0129

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14
Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP
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Article
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Financial sector and outbreak of the economic crisis in 2008: IFRS versus US GAAP

Journal of capital markets studies, 2022-12, Vol.6 (3), p.242-286 [Peer Reviewed Journal]

Sotirios Rouvolis ;ISSN: 2514-4774 ;EISSN: 2514-4774 ;DOI: 10.1108/JCMS-06-2022-0022

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15
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.78-93 [Peer Reviewed Journal]

ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2023-0220

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16
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
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Article
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Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices

Journal of Money and Business, 2023-12, Vol.3 (2), p.212-226

ISSN: 2634-2596 ;EISSN: 2634-260X ;DOI: 10.1108/JMB-01-2023-0006

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17
The right time for a big bath: asset impairment recognition in earnings management
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The right time for a big bath: asset impairment recognition in earnings management

Central European Management Journal (Online), 2023-08, Vol.31 (2), p.189-206 [Peer Reviewed Journal]

ISSN: 2658-0845 ;EISSN: 2658-2430 ;DOI: 10.1108/CEMJ-12-2021-0156

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18
Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China
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Article
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Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China

China Accounting and Finance Review, 2023-06, Vol.25 (2), p.184-219 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-06-2022-0069

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19
Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories
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Article
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Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

AJAR (Asian Journal of Accounting Research) (Online), 2022-09, Vol.7 (3), p.279-294 [Peer Reviewed Journal]

Riyan Harbi Valdiansyah and Etty Murwaningsari ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-08-2021-0134

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20
Earnings management by health insurance companies in Brazil
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Earnings management by health insurance companies in Brazil

European journal of management and business economics, 2022-09, Vol.31 (4), p.453-468 [Peer Reviewed Journal]

ISSN: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-01-2021-0023

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