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Material Type: Article
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The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countriesHeliyon, 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: 38699736Full text available |
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Material Type: Article
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Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidenceHeliyon, 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.e31890Full text available |
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Material Type: Article
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Do Local Religious Beliefs Affect Firms’ Earnings Management Practice? Evidence From the United StatesFrontiers 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: 35769728Full text available |
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Material Type: Article
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Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy predictionPloS 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: 36649299Full text available |
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Material Type: Article
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Social insurance and earnings management: Too rich to be goodFrontiers 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.2022.934516Full text available |
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Material Type: Article
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Private placements of equity and accessibility of bank loansPloS 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: 36920971Full text available |
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7 |
Material Type: Article
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Earnings management, business strategy, and bankruptcy risk: evidence from IndonesiaHeliyon, 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: 32055735Full text available |
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Material Type: Article
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Does venture capital Quan Zi affect stock mispricing: Evidence from Chinese listed companiesPloS 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: 37053247Full text available |
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Material Type: Article
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Financial reporting quality of ESG firms listed in ChinaPloS 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: 37310959Full text available |
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Material Type: Article
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Can enterprise green transformation inhibit accrual earnings management? Evidence from ChinaHeliyon, 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: 38192791Full text available |
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Material Type: Article
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Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspectiveHeliyon, 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: 38076154Full text available |
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Material Type: Article
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Effects of Digital Transformation on Environmental Governance of Mining Enterprises: Evidence from ChinaInternational 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: 36554353Full text available |
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Material Type: Article
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Audit committee features and earnings managementHeliyon, 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.e20825Full text available |
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14 |
Material Type: Article
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Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in IndonesiaHeliyon, 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: 36865466Full text available |
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15 |
Material Type: Article
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Application of deep learning in recognition of accrued earnings managementHeliyon, 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: 36873477Full text available |
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16 |
Material Type: Article
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Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and SpainHeliyon, 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: 37077692Full text available |
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Material Type: Article
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The influence of earnings management on bank efficiency: the case of frontier marketsHeliyon, 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: 34934828Full text available |
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Material Type: Article
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Reliability of Financial Information from the Perspective of Benford's LawEntropy (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: 33946288Full text available |
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Material Type: Article
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The ability of analysts' recommendations to predict optimistic and pessimistic forecastsPloS 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: 24146741Full text available |
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Material Type: 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.123525.1Full text available |