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Material Type: Article
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Does conservatism influence earnings management activities?: The Case of Singapore and Indonesian FirmsMontenegrin journal of economics, 2024-01, Vol.20 (2) [Peer Reviewed Journal]ISSN: 1800-5845 ;EISSN: 1800-6698 ;DOI: 10.14254/1800-5845/2024.20-2.4Full text available |
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2 |
Material Type: Article
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The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management ToolsEconomic and Regional Studies / Studia Ekonomiczne i Regionalne, 2024-03, Vol.17 (1), p.115-132 [Peer Reviewed Journal]EISSN: 2451-182X ;DOI: 10.2478/ers-2024-0006Full text available |
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Material Type: Article
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The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management ToolsEconomic and Regional Studies (Studia Ekonomiczne i Regionalne), 2024-01, Vol.17 (1), p.115-132 [Peer Reviewed Journal]ISSN: 2083-3725 ;DOI: 10.22004/ag.econ.342851Digital Resources/Online E-Resources |
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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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Material Type: Article
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The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression ModelSustainability, 2024-05, Vol.16 (10), p.4264 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su16104264Full text available |
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Material Type: Article
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Ownership shares and directors’ proportion as majority shareholders on earnings management moderated by board activityCogent business & management, 2024-12, Vol.11 (1) [Peer Reviewed Journal]EISSN: 2331-1975 ;DOI: 10.1080/23311975.2024.2331099Full text available |
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7 |
Material Type: Article
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Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking BehaviorJurnal akuntansi, 2024-05, Vol.28 (2), p.357-379 [Peer Reviewed Journal]ISSN: 1410-3591 ;EISSN: 2549-8800 ;DOI: 10.24912/ja.v28i2.2139Full text available |
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8 |
Material Type: Article
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Intangibles and management earnings forecastsChina journal of accounting research, 2024-06, Vol.17 (2), p.100361, Article 100361 [Peer Reviewed Journal]2024 Sun Yat-sen University ;ISSN: 1755-3091 ;EISSN: 2214-1421 ;DOI: 10.1016/j.cjar.2024.100361Full text available |
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Material Type: Article
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Smart city and earnings management: Evidence from ChinaPloS one, 2024-04, Vol.19 (4), p.e0301025-e0301025 [Peer Reviewed Journal]Copyright: © 2024 Sun, Chen. 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 2024 Public Library of Science ;2024 Sun, Chen 2024 Sun, Chen ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0301025 ;PMID: 38564648Full text available |
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10 |
Material Type: Article
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Earnings management and readability of CSR report: Evidence from ChinaPloS one, 2024-04, Vol.19 (4), p.e0301187-e0301187 [Peer Reviewed Journal]Copyright: © 2024 Ren, Yao. 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 2024 Public Library of Science ;2024 Ren, Yao 2024 Ren, Yao ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0301187 ;PMID: 38568913Full text available |
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11 |
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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Differences in the Screening Ability of Bond Rating Agencies: Perspective Based on the Corporate Earnings ManagementFu dan xue bao. She hui ke xue ban, 2022-01 (3), p.182-191Copyright Fudan Daxue 2022 ;ISSN: 0257-0289Full text available |
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13 |
Material Type: Article
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What Earnings Management Has to Do with Corporate Social ResponsibilitySustainability, 2024-04, Vol.16 (7), p.2836 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 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/su16072836Full text available |
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14 |
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 |
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15 |
Material Type: Article
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Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarksBrazilian business review, 2024-03, Vol.21 (2), p.1-182024. 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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2022.1207.enFull text available |
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16 |
Material Type: Article
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Earnings Management by Classification Shifting and IPO SurvivalJournal of Corporate Finance, 2021-02, Vol.66, Article 101796 [Peer Reviewed Journal]ISSN: 0929-1199 ;EISSN: 1872-6313 ;DOI: 10.1016/j.jcorpfin.2020.101796Digital Resources/Online E-Resources |
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17 |
Material Type: Article
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CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: EVIDENCE FROM VIETNAMAsian Academy of Management journal, 2024-01, Vol.29 (1), p.127-142 [Peer Reviewed Journal]2024. 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: 1394-2603 ;EISSN: 2180-4184 ;DOI: 10.21315/aamj2024.29.l.5Full text available |
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18 |
Material Type: Article
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Political uncertainty and earnings management: Evidence from Latin American countriesRAM. Revista de Administração Mackenzie, 2024-01, Vol.25 (2), p.1-29 [Peer Reviewed Journal]2024. 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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF240290Full text available |
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19 |
Material Type: Article
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A Study of Factors Affecting Real Earnings ManagementAAYAM : AKGIM Journal of Management, 2023-07, Vol.13 (2), p.46-49Copyright Ajay Kumar Garg Institute of Management Jul-Dec 2023 ;ISSN: 2231-4326Full text available |
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20 |
Material Type: Article
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Smart city and earnings management: Evidence from ChinaPloS one, 2024-01, Vol.19 (4), p.e0301025 [Peer Reviewed Journal]EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0301025Full text available |