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A Comparative Study to Reveal Earnings Management in Emerging Markets: Evidence from Tunisia and IraqInternational Journal of Professional Business Review, 2022, Vol.7 (5), p.e0815 [Peer Reviewed Journal]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: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2022.v7i5.815Full text available |
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Financial distress and earnings management before and during the Covid-19 pandemicJurnal Akuntansi dan Auditing Indonesia, 2023-06, Vol.27 (1), p.82-92 [Peer Reviewed Journal]ISSN: 1410-2420 ;EISSN: 2528-6528 ;DOI: 10.20885/jaai.vol27.iss1.art8Full text available |
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Material Type: Article
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PASS-THROUGH BUSINESS ENTITY CHOICE AND EARNINGS MANAGEMENT: EVIDENCE FROM UK REAL ESTATE INVESTMENT TRUST CONVERSIONInternational journal of strategic property management, 2022-05, Vol.26 (3), p.188-202 [Peer Reviewed Journal]COPYRIGHT 2022 Vilnius Gediminas Technical University ;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: 1648-715X ;ISSN: 1648-9179 ;EISSN: 1648-9179 ;DOI: 10.3846/ijspm.2022.16834Full text available |
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Earnings Management to Meet Earnings Benchmarks: The Impact on Future PerformanceThe Economic Research Guardian, 2021-01, Vol.11 (1), p.78-1022021. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2247-8531Full text available |
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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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Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidenceCogent 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: 10.1080/23322039.2023.2209955Full 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), p.1-18 [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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9 |
Material Type: Article
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THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILANDCopernican journal of finance & accounting, 2019-12, Vol.8 (3), p.47 [Peer Reviewed Journal]Copyright Nicolaus Copernicus University Press 2019 ;ISSN: 2300-1240 ;EISSN: 2300-3065Full text available |
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10 |
Material Type: Article
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Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European CountriesJournal of risk and financial management, 2023-10, Vol.16 (10), p.458 [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: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16100458Full text available |
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Material Type: Article
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Real earnings management and stock returns: moderating role of cross-sectional effectsAJAR (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-11-2020-0107Full 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 ;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: 10.1080/23322039.2022.2085260Full text available |
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13 |
Material Type: Article
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Is there any interaction between real earnings management and accrual-based earnings management?Jurnal Akuntansi dan Auditing Indonesia, 2021-05, Vol.25 (1), p.12-23 [Peer Reviewed Journal]ISSN: 1410-2420 ;EISSN: 2528-6528 ;DOI: 10.20885/jaai.vol25.iss1.art2Full text available |
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Material Type: Article
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Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from ChinaSustainability, 2020-04, Vol.12 (7), p.2858 [Peer Reviewed Journal]2020. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). 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/su12072858Full text available |
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Material Type: Article
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Mandatory IFRS Adoption and Real/Accruals Bases Earnings Management in the UKACRN journal of finance and risk perspectives, 2021-02, Vol.10 (1), p.25-39 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by-sa/2.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2305-7394 ;ISSN: 2224-9729 ;EISSN: 2305-7394 ;DOI: 10.35944/jofrp.2021.10.1.002Full text available |
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16 |
Material Type: Article
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Do socially responsible companies use earnings management more rarely and (or) less aggressively? Evidence from LithuaniaJournal of international studies (Kyiv), 2023, Vol.16 (4), p.9-26 [Peer Reviewed Journal]2023. This work is licensed under http://creativecommons.org/licenses/by/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: 2071-8330 ;EISSN: 2306-3483 ;DOI: 10.14254/2071-8330.2023/16-4/1Full text available |
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17 |
Material Type: Article
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THE CHARACTERISTICS OF TOP MANAGMENT AND FIRM’S EARNINGS MANAGEMENT: THE EVIDENCE FORM THAILANDCopernican journal of finance & accounting, 2019-12, Vol.8 (3), p.49-74 [Peer Reviewed Journal]ISSN: 2300-1240 ;EISSN: 2300-3065 ;DOI: 10.12775/CJFA.2019.012Full text available |
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18 |
Material Type: Article
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Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisisAJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.153-168 [Peer Reviewed Journal]Osama Atayah, Hazem Marashdeh and Allam Hamdan. 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: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130Full text available |
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The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in IndonesiaSAGE open, 2023-10, Vol.13 (4) [Peer Reviewed Journal]The Author(s) 2023 ;The Author(s) 2023. This work is licensed under the Creative Commons Attribution License 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: 2158-2440 ;EISSN: 2158-2440 ;DOI: 10.1177/21582440231220051Full text available |
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Material Type: Article
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Monitoring Intensity, Institutional Shareholders, and Earnings Manipulation Engendered Accounting Scandal: The South African PerspectiveInternational journal of economics and financial issues, 2024-05, Vol.14 (3), p.12 [Peer Reviewed Journal]2024. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2146-4138 ;DOI: 10.32479/ijefi.15298Full text available |