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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. dataJournal 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-01-2023-0021Full text available |
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Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?Revista española de financiación y contabilidad, 2023-10, Vol.52 (4), p.461-498 [Peer Reviewed Journal]2022 Asociación Española de Contabilidad y Administración de Empresas (AECA) 2022 ;2022 Asociación Española de Contabilidad y Administración de Empresas (AECA) ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2022.2108587Digital Resources/Online E-Resources |
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The relationship between dividend policy and earnings management: A causality analysisJournal 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-09-2021-0198Full text available |
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EMPLOYMENT AND EARNINGS BY GENDER IN MEXICO: ITS RELATIONSHIP WITH TASK-BIASED TECHNOLOGICAL CHANGEEstudios económicos de el Colegio de México, 2021-07, Vol.36 (2), p.331-362 [Peer Reviewed Journal]Copyright Colegio de México, A.C. Jul-Dec 2021 ;ISSN: 0188-6916 ;EISSN: 0186-7202 ;DOI: 10.24201/ee.v36i2.422Full text available |
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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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Earnings management by health insurance companies in BrazilEuropean journal of management and business economics, 2022-09, Vol.31 (4), p.453-468 [Peer Reviewed Journal]Antonio Lopo Martinez and Flávio Alves de Carvalho. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-01-2021-0023Full text available |
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Earnings management para evitar reportar perdidas: Chile, 2010-2014Journal of Economics, Finance and Administrative Science, 2018-07, Vol.23 (45), p.167 [Peer Reviewed Journal]COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107Full 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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Material Type: Article
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Women's Participation in the Board of Directors and Earnings ManagementContabilidad y negocios, 2020-01, Vol.15 (30), p.124-1392020. 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: 1992-1896 ;EISSN: 2221-724X ;DOI: 10.18800/contabilidad.202002.007Full text available |
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Material Type: Article
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Relationship between earnings management and corporate risk in Latin-American firmsAcademia (Consejo Latinoamericano de Escuelas de Administración), 2023-03, Vol.36 (1), p.1-22 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 1012-8255 ;EISSN: 2056-5127 ;DOI: 10.1108/ARLA-03-2022-0045Full text available |
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11 |
Material Type: Article
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Mean reversion in a price-earnings ratio and under / overvaluation in the Brazilian stock marketRevista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.301-313 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202111780Full text available |
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Material Type: Article
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Earnings management and country-level characteristics as determinants of stock liquidity in Latin AmericaRevista española de financiación y contabilidad, 2022-01, Vol.51 (1), p.50-76 [Peer Reviewed Journal]2021 Asociación Española de Contabilidad y Administración de Empresas (AECA) 2021 ;2021 Asociación Española de Contabilidad y Administración de Empresas (AECA) ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2021.1975435Digital Resources/Online E-Resources |
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Material Type: Article
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Relationship between earnings management and abnormal booktax differences in BrazilRevista contabilidade & finanças, 2021-01, Vol.32 (85), p.46-64 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2021 ;ISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202009230Full text available |
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Material Type: Article
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Debt issues and earnings managementRevista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.291-305 [Peer Reviewed Journal]COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201601660Full text available |
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Material Type: Article
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The influence of national culture on the relationship between corporate governance and earnings managementRevista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.207-223 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202110510Full text available |
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16 |
Material Type: Article
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Business cycles and earnings management strategies: a study in Brazilian public firmsRevista Contabilidade & Finanças, 2019-05, Vol.30 (80), p.216-233 [Peer Reviewed Journal]COPYRIGHT 2019 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2019 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201806870Full text available |
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Material Type: Article
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Voluntary disclosure and earnings management: evidence from the Brazilian capital marketRevista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.249-263 [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: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201703360Full text available |
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Material Type: Article
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Effects of the audit committee and the fiscal council on earnings quality in BrazilRevista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.229-248 [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: 10.1590/1808-057x201703250Full text available |
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19 |
Material Type: Article
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Prices lead earnings in Brazil?Revista contabilidade & finanças, 2013-09, Vol.24 (63), p.243 [Peer Reviewed Journal]COPYRIGHT 2013 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2013 ;ISSN: 1519-7077 ;EISSN: 1808-057XFull text available |
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Material Type: Article
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IFRS y earnings management en la información financiera de las pymes colombianasContaduría, administración, 2024, Vol.69 (4), p.74-99 [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: 2448-8410 ;ISSN: 0186-1042 ;DOI: 10.22201/fca.24488410e.2024.4652Digital Resources/Online E-Resources |