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Results 1 - 20 of 658  for All Library Resources

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1
Overvaluation and the Choice of Alternative Earnings Management Mechanisms
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Article
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Overvaluation and the Choice of Alternative Earnings Management Mechanisms

The Accounting review, 2011-09, Vol.86 (5), p.1491-1518 [Peer Reviewed Journal]

2011 American Accounting Association ;Copyright American Accounting Association Sep 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10092 ;CODEN: ACRVAS

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2
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation
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Article
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The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation

Contemporary accounting research, 2021-04, Vol.38 (1), p.242-275 [Peer Reviewed Journal]

CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12634

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3
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
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Article
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

The Accounting review, 2012-03, Vol.87 (2), p.675-703 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10196 ;CODEN: ACRVAS

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4
Horizon‐Induced Optimism as a Gateway to Earnings Management
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Horizon‐Induced Optimism as a Gateway to Earnings Management

Contemporary accounting research, 2018-03, Vol.35 (1), p.7-30 [Peer Reviewed Journal]

CAAA ;2018 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12388

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5
Understanding earnings quality: A review of the proxies, their determinants and their consequences
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Article
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Understanding earnings quality: A review of the proxies, their determinants and their consequences

Journal of accounting & economics, 2010-12, Vol.50 (2), p.344-401 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.09.001

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6
Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation
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Article
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Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation

The Accounting review, 2016-03, Vol.91 (2), p.559-586 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Mar 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51153 ;CODEN: ACRVAS

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7
Internal Governance and Real Earnings Management
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Article
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Internal Governance and Real Earnings Management

The Accounting review, 2016-07, Vol.91 (4), p.1051-1085 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Jul 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51275 ;CODEN: ACRVAS

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8
Does Litigation Deter or Encourage Real Earnings Management?
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Article
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Does Litigation Deter or Encourage Real Earnings Management?

The Accounting review, 2020-05, Vol.95 (3), p.251-278 [Peer Reviewed Journal]

Copyright American Accounting Association May 2020 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52589

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9
Accrual-based and real earnings management activities around seasoned equity offerings
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Article
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Accrual-based and real earnings management activities around seasoned equity offerings

Journal of accounting & economics, 2010-05, Vol.50 (1), p.2-19 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2010.01.002

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10
The Influence of Management's Internal Audit Experience on Earnings Management
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Article
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The Influence of Management's Internal Audit Experience on Earnings Management

Contemporary accounting research, 2022-10, Vol.39 (3), p.1834-1870 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2022 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12770

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11
Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts
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Article
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Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts

The Accounting review, 2016-07, Vol.91 (4), p.1219-1256 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Jul 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51281 ;CODEN: ACRVAS

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12
Impact of proximity to debt covenant violation on earnings management
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Article
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Impact of proximity to debt covenant violation on earnings management

Review of accounting studies, 2014-03, Vol.19 (1), p.473-505 [Peer Reviewed Journal]

Springer Science+Business Media New York 2013 ;Springer Science+Business Media New York 2014 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-013-9252-9

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13
The interaction between accounting and real earnings management using simultaneous equation model with panel data
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Article
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The interaction between accounting and real earnings management using simultaneous equation model with panel data

Review of quantitative finance and accounting, 2019-11, Vol.53 (4), p.1195-1227 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-018-0779-5

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14
Corporate governance and earnings management at large U.S. bank holding companies
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Article
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Corporate governance and earnings management at large U.S. bank holding companies

Journal of corporate finance (Amsterdam, Netherlands), 2009-09, Vol.15 (4), p.412-430 [Peer Reviewed Journal]

ISSN: 0929-1199 ;EISSN: 1872-6313 ;DOI: 10.1016/j.jcorpfin.2009.04.003

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15
Improving the measures of real earnings management
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Article
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Improving the measures of real earnings management

Review of accounting studies, 2019-12, Vol.24 (4), p.1277-1316 [Peer Reviewed Journal]

The Author(s) 2019 ;Review of Accounting Studies is a copyright of Springer, (2019). All Rights Reserved. © 2019. This work is published under http://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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-019-09505-z

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16
Earnings Management Constraints and Classification Shifting
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Article
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Earnings Management Constraints and Classification Shifting

Journal of business finance & accounting, 2014-06, Vol.41 (5-6), p.600-626 [Peer Reviewed Journal]

2014 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Jun-Jul 2014 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12076

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17
Abnormal real operations, real earnings management, and subsequent crashes in stock prices
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Article
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Abnormal real operations, real earnings management, and subsequent crashes in stock prices

Review of quantitative finance and accounting, 2016-02, Vol.46 (2), p.217-260 [Peer Reviewed Journal]

Springer Science+Business Media New York 2014 ;Springer Science+Business Media New York 2016 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-014-0468-y

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18
Earnings management in the short- and long-term post-regulation periods
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Article
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Earnings management in the short- and long-term post-regulation periods

Review of quantitative finance and accounting, 2022, Vol.58 (1), p.217-244 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-021-00993-2

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19
The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions
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Article
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The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions

The Accounting review, 2018-09, Vol.93 (5), p.145-163 [Peer Reviewed Journal]

2018 American Accounting Association ;Copyright American Accounting Association Sep 2018 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52032

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20
Short Selling and Earnings Management: A Controlled Experiment
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Article
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Short Selling and Earnings Management: A Controlled Experiment

The Journal of finance (New York), 2016-06, Vol.71 (3), p.1251-1294 [Peer Reviewed Journal]

2016 American Finance Association ;2015 the American Finance Association ;Copyright Blackwell Publishers Inc. Jun 2016 ;2015. This article 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. ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/jofi.12369 ;CODEN: JLFIAN

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