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Material Type: Article
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When does earnings management matter? Evidence across the corporate life cycle for non-financial Chinese listed companiesJournal 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/jrfm13120313Full text available |
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The relationship between management characteristics and financial statement readabilityEuroMed journal of business, 2021-03, Vol.16 (1), p.108-126 [Peer Reviewed Journal]Emerald Publishing Limited 2020 ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-12-2019-0146Full text available |
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Earnings Management, Board Composition and Earnings Persistence in Emerging MarketSustainability, 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/su14031061Full text available |
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Material Type: Article
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The impact of real earnings management on corporate credit riskIDEAS Working Paper Series from RePEc, 2023-11, Vol.21 (5), p.1171-1187 [Peer Reviewed Journal]Emerald Publishing Limited ;2022. Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the associated terms available at https://research.stlouisfed.org/research_terms.html . ;Emerald Publishing Limited. ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-12-2021-0441Digital Resources/Online E-Resources |
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Material Type: Article
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Human behavior analysis under financial information science: Evidence from corporate social responsibilityLibrary hi tech, 2018-10, Vol.36 (4), p.685-704 [Peer Reviewed Journal]Emerald Publishing Limited 2018 ;ISSN: 0737-8831 ;EISSN: 2054-166X ;DOI: 10.1108/LHT-11-2016-0130Full text available |
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Material Type: Article
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Commitment to IT Investment Plans: The Interplay of Real Earnings, Management, IT Decentralization, and Corporate GovernanceMIS quarterly, 2021-03, Vol.45 (1), p.193-224 [Peer Reviewed Journal]Copyright University of Minnesota, MIS Research Center Mar 2021 ;ISSN: 0276-7783 ;EISSN: 2162-9730 ;DOI: 10.25300/MISQ/2021/14970Digital Resources/Online E-Resources |
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Material Type: Article
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The Role of Governance and Reserves in Revenue Management PracticesJournal of internet banking and commerce : JIBC, 2023-03, Vol.28 (2), p.1-2Copyright ARRAY Development Mar 2023 ;ISSN: 1204-5357 ;EISSN: 1204-5357Full text available |
8 |
Material Type: Article
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Dividend and investment decisions in asymmetric information environments: evidence from the restaurant industryInternational journal of contemporary hospitality management, 2023-04, Vol.35 (5), p.1779-1801 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0959-6119 ;EISSN: 1757-1049 ;DOI: 10.1108/IJCHM-01-2022-0087Full text available |
9 |
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 |
10 |
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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The relationship between managerial entrenchment, earnings management and firm innovationInternational journal of productivity and performance management, 2018-11, Vol.67 (9), p.2089-2107 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1741-0401 ;EISSN: 1758-6658 ;DOI: 10.1108/IJPPM-03-2018-0097Full text available |
12 |
Material Type: Article
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From performance to horizon: managements’ horizon and firms’ investment efficiencyReview of accounting & finance, 2024-05, Vol.23 (3), p.419-446 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 1475-7702 ;EISSN: 1758-7700 ;DOI: 10.1108/RAF-11-2022-0319Digital Resources/Online E-Resources |
13 |
Material Type: Article
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Is auditor tolerant of earnings management in socially responsible firms? Evidence from ChinaAsian review of accounting, 2022-11, Vol.30 (5), p.669-690 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-01-2022-0001Full text available |
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Material Type: Article
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Differences in Tax Avoidance According to Corporate Sustainability with a Focus on Delisted FirmsSustainability, 2022-06, Vol.14 (11), p.6648 [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/su14116648Full text available |
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Material Type: Article
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Expense shifting and revenue shifting in the income statement: substitutes or complements?South Asian Journal of Business Studies, 2024-02, Vol.13 (1), p.18-36 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 2045-4457 ;EISSN: 2398-6298 ;DOI: 10.1108/SAJBS-07-2021-0273Digital Resources/Online E-Resources |
16 |
Material Type: Article
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Real earnings management and idiosyncratic return volatilityJournal of accounting literature, 2022-10, Vol.44 (2/3), p.109-132 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 0737-4607 ;EISSN: 2452-1469 ;DOI: 10.1108/JAL-11-2021-0016Digital Resources/Online E-Resources |
17 |
Material Type: Article
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Ownership concentration, earnings management and stock market liquidity: evidence from MalaysiaCorporate governance (Bradford), 2017-01, Vol.17 (3), p.490-510 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2017 ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-06-2016-0139Full text available |
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Material Type: Article
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Does Weather-Related Disaster Affect the Financing Costs of Enterprises? Evidence from Chinese Listed Companies in the Mining IndustrySustainability, 2023-01, Vol.15 (2), p.1270 [Peer Reviewed Journal]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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su15021270Full text available |
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Material Type: Article
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Voluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings managementJournal of applied accounting research, 2022-03, Vol.23 (2), p.480-508 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-09-2020-0186Full text available |
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Material Type: Article
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Impact of dividend policy on earnings management and the moderating effect of the board of directors and the audit committees: The French caseAccounting and management information systems, 2023-09, Vol.22 (3), p.408-427 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2023 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2023.03002Full text available |