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Peer-reviewed Journals (129)

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subject: Hypotheses

Result Number	Material Type	Record Details and Options
1	Material Type: Article	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 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	Material Type: Article	Do socially responsible companies use earnings management more rarely and (or) less aggressively? Evidence from Lithuania Journal 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: 10.14254/2071-8330.2023/16-4/1 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
3	Material Type: Article	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] 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-04-2023-0130 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	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 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	Material Type: Article	Research on environmental regulation, environmental protection tax, and earnings management Frontiers in environmental science, 2023-03, Vol.11 [Peer Reviewed Journal] 2023. This work is licensed 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: 2296-665X ;EISSN: 2296-665X ;DOI: 10.3389/fenvs.2023.1085144 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
6	Material Type: Article	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 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
7	Material Type: Article	The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from Iran Journal of risk and financial management, 2022-03, Vol.15 (3), p.1-20 [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/jrfm15030102 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	Does Fintech Development Reduce Corporate Earnings Management? Evidence from China Sustainability, 2022-12, Vol.14 (24), p.16647 [Peer Reviewed Journal] COPYRIGHT 2022 MDPI AG ;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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su142416647 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Article	The impact of financial statement comparability on earnings management: Evidence from frontier markets International journal of financial studies, 2020-12, Vol.8 (4), p.1-25 [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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs8040073 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	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] Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid. 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-10-2022-0307 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	Material Type: Article	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 ;Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi. 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 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0006 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Article	The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach Risks (Basel), 2022-06, Vol.10 (6), p.110 [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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks10060110 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from France Accounting and management information systems, 2024-03, Vol.23 (1), p.107-133 [Peer Reviewed Journal] Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01005 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality? Sustainability, 2021-10, Vol.13 (19), p.11124 [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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su131911124 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case Journal of risk and financial management, 2023-11, Vol.16 (11), p.464 [Peer Reviewed Journal] COPYRIGHT 2023 MDPI AG ;2023 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/jrfm16110464 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	Earnings Management, Board Composition and Earnings Persistence in Emerging Market Sustainability, 2022-02, Vol.14 (3), p.1061 [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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su14031061 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	The Influence of a Company’s Ownership Structure on Upward Real Earnings Management Sustainability, 2020-01, Vol.12 (1), p.152 [Peer Reviewed Journal] 2019 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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su12010152 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	THE EFFECT OF FINANCIAL LEVERAGE ON REAL AND ACCRUAL-BASED EARNINGS MANAGEMENT IN VIETNAMESE FIRMS Economics & sociology, 2019-01, Vol.12 (4), p.299-312 [Peer Reviewed Journal] 2019. 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: 2071-789X ;EISSN: 2306-3459 ;DOI: 10.14254/2071-789X.2019/12-4/18 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	Private placements of equity and accessibility of bank loans PloS one, 2023-03, Vol.18 (3), p.e0281510-e0281510 [Peer Reviewed Journal] Copyright: © 2023 Song 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 Song 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 Song et al 2023 Song et al ;2023 Song 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.0281510 ;PMID: 36920971 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	Is short term debt maturity linked to real earning management? Management (Zielona Góra), 2022-01, Vol.26 (1), p.189-203 [Peer Reviewed Journal] 2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/3.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2299-193X ;ISSN: 1429-9321 ;EISSN: 2299-193X ;DOI: 10.2478/manment-2019-0090 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by