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1
The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries
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The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries

Heliyon, 2024-04, Vol.10 (8), p.e29890-e29890, Article e29890 [Peer Reviewed Journal]

2024 The Authors ;2024 The Authors. ;2024 The Authors 2024 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2024.e29890 ;PMID: 38699736

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2
Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidence
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Article
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Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidence

Heliyon, 2024-06, Vol.10 (11), p.e31890, Article e31890 [Peer Reviewed Journal]

2024 The Authors ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2024.e31890

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3
Do Local Religious Beliefs Affect Firms’ Earnings Management Practice? Evidence From the United States
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Article
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Do Local Religious Beliefs Affect Firms’ Earnings Management Practice? Evidence From the United States

Frontiers in psychology, 2022-06, Vol.13, p.883596-883596 [Peer Reviewed Journal]

Copyright © 2022 Geng, Hua, Sun and Yan. 2022 Geng, Hua, Sun and Yan ;ISSN: 1664-1078 ;EISSN: 1664-1078 ;DOI: 10.3389/fpsyg.2022.883596 ;PMID: 35769728

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4
Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction
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Article
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Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction

PloS one, 2023-01, Vol.18 (1), p.e0280384-e0280384 [Peer Reviewed Journal]

Copyright: © 2023 Mućko, Adamczyk. 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 Mućko, Adamczyk. 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 Mućko, Adamczyk 2023 Mućko, Adamczyk ;2023 Mućko, Adamczyk. 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.0280384 ;PMID: 36649299

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5
Social insurance and earnings management: Too rich to be good
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Article
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Social insurance and earnings management: Too rich to be good

Frontiers in psychology, 2022-10, Vol.13, p.934516-934516 [Peer Reviewed Journal]

Copyright © 2022 Bai and Zhang. 2022 Bai and Zhang ;ISSN: 1664-1078 ;EISSN: 1664-1078 ;DOI: 10.3389/fpsyg.2022.934516

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6
Private placements of equity and accessibility of bank loans
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Article
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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

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7
Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia
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Article
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Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia

Heliyon, 2020-02, Vol.6 (2), p.e03317-e03317, Article e03317 [Peer Reviewed Journal]

2020 The Authors ;2020 The Authors. Published by Elsevier Ltd. ;2020 The Authors. Published by Elsevier Ltd. 2020 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2020.e03317 ;PMID: 32055735

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8
Does venture capital Quan Zi affect stock mispricing: Evidence from Chinese listed companies
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Article
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Does venture capital Quan Zi affect stock mispricing: Evidence from Chinese listed companies

PloS one, 2023-04, Vol.18 (4), p.e0281255-e0281255 [Peer Reviewed Journal]

Copyright: © 2023 Chen, Deng. 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 Chen, Deng. 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 Chen, Deng 2023 Chen, Deng ;2023 Chen, Deng. 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.0281255 ;PMID: 37053247

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9
Financial reporting quality of ESG firms listed in China
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Article
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Financial reporting quality of ESG firms listed in China

PloS one, 2023-06, Vol.18 (6), p.e0284684-e0284684 [Peer Reviewed Journal]

Copyright: © 2023 Wu, Abeysekera. 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 Wu, Abeysekera. 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 Wu, Abeysekera 2023 Wu, Abeysekera ;2023 Wu, Abeysekera. 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.0284684 ;PMID: 37310959

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10
Can enterprise green transformation inhibit accrual earnings management? Evidence from China
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Article
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Can enterprise green transformation inhibit accrual earnings management? Evidence from China

Heliyon, 2024-01, Vol.10 (1), p.e23783-e23783, Article e23783 [Peer Reviewed Journal]

2023 The Authors ;2023 The Authors. ;2023 The Authors 2023 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2023.e23783 ;PMID: 38192791

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11
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective
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Article
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Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective

Heliyon, 2023-12, Vol.9 (12), p.e22832-e22832, Article e22832 [Peer Reviewed Journal]

2023 ;2023 Published by Elsevier Ltd. ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2023.e22832 ;PMID: 38076154

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12
Effects of Digital Transformation on Environmental Governance of Mining Enterprises: Evidence from China
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Article
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Effects of Digital Transformation on Environmental Governance of Mining Enterprises: Evidence from China

International journal of environmental research and public health, 2022-12, Vol.19 (24), p.16474 [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. ;2022 by the authors. 2022 ;ISSN: 1661-7827 ;EISSN: 1660-4601 ;DOI: 10.3390/ijerph192416474 ;PMID: 36554353

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13
Audit committee features and earnings management
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Article
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Audit committee features and earnings management

Heliyon, 2023-10, Vol.9 (10), p.e20825-e20825, Article e20825 [Peer Reviewed Journal]

2023 ;2023 Published by Elsevier Ltd. 2023 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2023.e20825

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14
Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia
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Article
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Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia

Heliyon, 2023-02, Vol.9 (2), p.e13649-e13649, Article e13649 [Peer Reviewed Journal]

2023 The Authors ;2023 The Authors. ;2023 The Authors 2023 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2023.e13649 ;PMID: 36865466

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15
Application of deep learning in recognition of accrued earnings management
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Article
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Application of deep learning in recognition of accrued earnings management

Heliyon, 2023-03, Vol.9 (3), p.e13664-e13664, Article e13664 [Peer Reviewed Journal]

2023 The Authors ;2023 The Authors. Published by Elsevier Ltd. ;2023 The Authors. Published by Elsevier Ltd. 2023 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2023.e13664 ;PMID: 36873477

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16
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain
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Article
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Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain

Heliyon, 2023-04, Vol.9 (4), p.e15171-e15171, Article e15171 [Peer Reviewed Journal]

2023 The Authors ;2023 The Authors. ;2023 The Authors 2023 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2023.e15171 ;PMID: 37077692

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17
The influence of earnings management on bank efficiency: the case of frontier markets
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Article
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The influence of earnings management on bank efficiency: the case of frontier markets

Heliyon, 2021-10, Vol.7 (10), p.e08232-e08232, Article e08232 [Peer Reviewed Journal]

2021 ;2021 Published by Elsevier Ltd. ;2021 Published by Elsevier Ltd. 2021 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2021.e08232 ;PMID: 34934828

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18
Reliability of Financial Information from the Perspective of Benford's Law
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Article
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Reliability of Financial Information from the Perspective of Benford's Law

Entropy (Basel, Switzerland), 2021-04, Vol.23 (5), p.557 [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. ;2021 by the authors. 2021 ;ISSN: 1099-4300 ;EISSN: 1099-4300 ;DOI: 10.3390/e23050557 ;PMID: 33946288

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19
The ability of analysts' recommendations to predict optimistic and pessimistic forecasts
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Article
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The ability of analysts' recommendations to predict optimistic and pessimistic forecasts

PloS one, 2013-10, Vol.8 (10), p.e73853-e73853 [Peer Reviewed Journal]

COPYRIGHT 2013 Public Library of Science ;COPYRIGHT 2013 Public Library of Science ;2013 Biglari et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License: https://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. ;2013 Biglari et al 2013 Biglari et al ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0073853 ;PMID: 24146741

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20
Financial distress, earning management, financial statement fraud and audit quality as a moderating variable: listed companies on the Indonesia Stock Exchange [version 1; peer review: 1 approved with reservations]
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Article
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Financial distress, earning management, financial statement fraud and audit quality as a moderating variable: listed companies on the Indonesia Stock Exchange [version 1; peer review: 1 approved with reservations]

F1000 research, 2022, Vol.11, p.1362 [Peer Reviewed Journal]

Copyright: © 2022 Mukhtaruddin M et al. ;ISSN: 2046-1402 ;EISSN: 2046-1402 ;DOI: 10.12688/f1000research.123525.1

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