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Results 21 - 40 of 1,090  for All Library Resources

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21
The role of discretionary pension accruals in earnings management
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Article
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The role of discretionary pension accruals in earnings management

Journal of applied accounting research, 2021-01, Vol.22 (1), p.1-21 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-06-2019-0095

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22
Impact of upward and downward earnings management on stock returns
Material Type:
Article
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Impact of upward and downward earnings management on stock returns

South Asian Journal of Business Studies, 2023-05, Vol.12 (2), p.202-219 [Peer Reviewed Journal]

Emerald Publishing Limited. ;ISSN: 2045-4457 ;EISSN: 2398-6298 ;DOI: 10.1108/SAJBS-12-2020-0417

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23
Detecting earnings management: a comparison of accrual and real earnings manipulation models
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Article
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Detecting earnings management: a comparison of accrual and real earnings manipulation models

Journal of applied accounting research, 2023-03, Vol.24 (2), p.344-379 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-08-2021-0217

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24
The impact of audit quality on real earnings management in the UK context
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Article
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The impact of audit quality on real earnings management in the UK context

International journal of accounting and information management, 2021-08, Vol.29 (3), p.368-391 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-10-2020-0156

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25
The impact of financial statement comparability on earnings management: Evidence from frontier markets
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Article
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The impact of financial statement comparability on earnings management: Evidence from frontier markets

International journal of financial studies, 2020-12, Vol.8 (4), p.1-25 [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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs8040073

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26
Does Fintech Development Reduce Corporate Earnings Management? Evidence from China
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Article
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Does Fintech Development Reduce Corporate Earnings Management? Evidence from China

Sustainability, 2022-12, Vol.14 (24), p.16647 [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/su142416647

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27
The relationship between management attributes and accounting comparability
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Article
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The relationship between management attributes and accounting comparability

Journal of facilities management, 2022-01, Vol.20 (1), p.1-18 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-5967 ;EISSN: 1741-0983 ;DOI: 10.1108/JFM-08-2020-0058

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28
The moderating role of board diversity on the relationship between ownership structure and real earnings management
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Article
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The moderating role of board diversity on the relationship between ownership structure and real earnings management

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.98-115 [Peer Reviewed Journal]

Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid ;Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid. 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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307

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29
Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria
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Article
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Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria

AJAR (Asian Journal of Accounting Research) (Online), 2023-01, Vol.8 (1), p.66-79 [Peer Reviewed Journal]

Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi ;Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor and Lucy Cecilia Mmadubuobi. 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 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0006

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30
The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach
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Article
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The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach

Risks (Basel), 2022-06, Vol.10 (6), p.110 [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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks10060110

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31
Does XBRL disclosure management solution influence earnings release efficiency and earnings management?
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Article
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Does XBRL disclosure management solution influence earnings release efficiency and earnings management?

International journal of accounting and information management, 2019-03, Vol.27 (1), p.74-95 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-06-2017-0079

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32
Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from France
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Article
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Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from France

Accounting and management information systems, 2024-03, Vol.23 (1), p.107-133 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01005

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33
The impact of pyramid ownership on earnings management
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Article
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The impact of pyramid ownership on earnings management

Asian review of accounting, 2018-05, Vol.26 (2), p.208-224 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-11-2016-0130

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34
Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?
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Article
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Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?

Sustainability, 2021-10, Vol.13 (19), p.11124 [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. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su131911124

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35
The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case
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Article
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The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case

Journal of risk and financial management, 2023-11, Vol.16 (11), p.464 [Peer Reviewed Journal]

COPYRIGHT 2023 MDPI AG ;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: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm16110464

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36
Does Corporate Governance Influence Earnings Management in Latin American Markets?
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Article
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Does Corporate Governance Influence Earnings Management in Latin American Markets?

Journal of business ethics, 2014-05, Vol.121 (3), p.419-440 [Peer Reviewed Journal]

Springer Science+Business Media 2014 ;The Author(s) 2013 ;Springer Science+Business Media Dordrecht 2014 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-013-1700-8 ;CODEN: JBUEDJ

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37
Earnings Management, Board Composition and Earnings Persistence in Emerging Market
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Article
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Earnings Management, Board Composition and Earnings Persistence in Emerging Market

Sustainability, 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/su14031061

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38
The Influence of a Company’s Ownership Structure on Upward Real Earnings Management
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Article
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The Influence of a Company’s Ownership Structure on Upward Real Earnings Management

Sustainability, 2020-01, Vol.12 (1), p.152 [Peer Reviewed Journal]

2019 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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su12010152

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39
Do CEO duality and expertise affect earnings management behavior? The moderating effect of family ownership
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Article
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Do CEO duality and expertise affect earnings management behavior? The moderating effect of family ownership

Journal of family business management, 2023-11, Vol.13 (4), p.1392-1409 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 2043-6238 ;EISSN: 2043-6246 ;DOI: 10.1108/JFBM-03-2023-0030

Digital Resources/Online E-Resources

40
THE EFFECT OF FINANCIAL LEVERAGE ON REAL AND ACCRUAL-BASED EARNINGS MANAGEMENT IN VIETNAMESE FIRMS
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Article
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THE EFFECT OF FINANCIAL LEVERAGE ON REAL AND ACCRUAL-BASED EARNINGS MANAGEMENT IN VIETNAMESE FIRMS

Economics & sociology, 2019-01, Vol.12 (4), p.299-312 [Peer Reviewed Journal]

2019. 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: 2071-789X ;EISSN: 2306-3459 ;DOI: 10.14254/2071-789X.2019/12-4/18

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