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1
Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis
Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis
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Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.153-168 [Peer Reviewed Journal]

Osama Atayah, Hazem Marashdeh and Allam Hamdan ;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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130

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2
The moderating role of board diversity on the relationship between ownership structure and real earnings management
The moderating role of board diversity on the relationship between ownership structure and real earnings management
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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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3
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
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Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community

Journal of Business and Socio-economic Development, 2024-03, Vol.4 (2), p.142-160 [Peer Reviewed Journal]

Peter Nderitu Githaiga. 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: 2635-1374 ;EISSN: 2635-1692 ;DOI: 10.1108/JBSED-09-2022-0099

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4
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
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Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS

China Accounting and Finance Review, 2024-03, Vol.26 (1), p.76-101 [Peer Reviewed Journal]

Sarit Biswas, Sharad Nath Bhattacharya, Justin Y. Jin, Mousumi Bhattacharya and Pradip H. Sadarangani. 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: 1029-807X ;EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2023-0037

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5
Accounting as a means to legitimacy: the case of internally generated intangibles
Accounting as a means to legitimacy: the case of internally generated intangibles
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Accounting as a means to legitimacy: the case of internally generated intangibles

Qualitative research in accounting and management, 2024-02, Vol.21 (2), p.77-104 [Peer Reviewed Journal]

Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin. ;Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin. 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: 1176-6093 ;ISSN: 1758-7654 ;EISSN: 1758-7654 ;DOI: 10.1108/QRAM-04-2021-0075

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6
Related party transactions and earnings management in family firms: the moderating role of board characteristics
Related party transactions and earnings management in family firms: the moderating role of board characteristics
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Related party transactions and earnings management in family firms: the moderating role of board characteristics

Journal of family business management, 2024-02, Vol.14 (1), p.171-198 [Peer Reviewed Journal]

Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello ;Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello. 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: 2043-6238 ;EISSN: 2043-6246 ;DOI: 10.1108/JFBM-07-2022-0090

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7
Do audit attributes impact earnings quality? Evidence from India
Do audit attributes impact earnings quality? Evidence from India
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Do audit attributes impact earnings quality? Evidence from India

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.25-34 [Peer Reviewed Journal]

Deepak Verma, Varun Dawar and Pankaj Chaudhary ;Deepak Verma, Varun Dawar and Pankaj Chaudhary. 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-12-2022-0428

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8
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.78-93 [Peer Reviewed Journal]

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry ;Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry. 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-07-2023-0220

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9
Audit quality and debt restructuring: evidence from Italy
Audit quality and debt restructuring: evidence from Italy
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Audit quality and debt restructuring: evidence from Italy

Managerial auditing journal, 2024-01, Vol.39 (1), p.50-70 [Peer Reviewed Journal]

Carlotta Magri and Pier Luigi Marchini. ;Carlotta Magri and Pier Luigi Marchini. 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: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-01-2023-3794

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10
The relationship between dividend policy and earnings management: A causality analysis
The relationship between dividend policy and earnings management: A causality analysis
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The relationship between dividend policy and earnings management: A causality analysis

Journal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.166-185 [Peer Reviewed Journal]

COPYRIGHT 2024 Universidad ESAN, Peru ;Olfa Ben Salah and Anis Jarboui. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0198

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11
Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms
Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms
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Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firms

Rajagiri Management Journal, 2024-01, Vol.18 (1), p.82-94 [Peer Reviewed Journal]

Mukesh Nepal and Rajat Deb. 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: 0972-9968 ;EISSN: 2633-0091 ;DOI: 10.1108/RAMJ-04-2022-0066

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12
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.218-236 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Justin G. Davis and Miguel García-Cestona. 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: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2023-0021

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13
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
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Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices

Journal of Money and Business, 2023-12, Vol.3 (2), p.212-226

ISSN: 2634-2596 ;EISSN: 2634-260X ;DOI: 10.1108/JMB-01-2023-0006

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14
Poison pills adoption, real earnings management and IPO failure
Poison pills adoption, real earnings management and IPO failure
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Poison pills adoption, real earnings management and IPO failure

China Accounting and Finance Review, 2023-12, Vol.25 (4), p.513-539 [Peer Reviewed Journal]

Samir Trabelsi and Amna Chalwati. 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: 1029-807X ;EISSN: 2307-3055 ;DOI: 10.1108/CAFR-04-2023-0041

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15
Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya
Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya
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Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya

PSU research review, 2023-11 [Peer Reviewed Journal]

ISSN: 2399-1747 ;EISSN: 2398-4007 ;DOI: 10.1108/PRR-07-2022-0089

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16
Market value and related party's transactions: a panel data approach
Market value and related party's transactions: a panel data approach
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Market value and related party's transactions: a panel data approach

AJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.411-424 [Peer Reviewed Journal]

Najib H. S. Farhan and Faozi A. Almaqtari ;Najib H. S. Farhan and Faozi A. Almaqtari. 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-07-2022-0204

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17
Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study
Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study
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Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study

AJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.373-386 [Peer Reviewed Journal]

Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake ;Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake. 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-03-2022-0086

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18
Numerological superstition and earnings management: evidence from China
Numerological superstition and earnings management: evidence from China
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Numerological superstition and earnings management: evidence from China

China Accounting and Finance Review, 2023-09, Vol.25 (3), p.396-418 [Peer Reviewed Journal]

Mengjie Huang, Kunpeng Sun and Yuan Xie. 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: 1029-807X ;EISSN: 2307-3055 ;DOI: 10.1108/CAFR-01-2023-0001

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19
The right time for a big bath: asset impairment recognition in earnings management
The right time for a big bath: asset impairment recognition in earnings management
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The right time for a big bath: asset impairment recognition in earnings management

Central European Management Journal, 2023-08, Vol.31 (2), p.189-206 [Peer Reviewed Journal]

Paweł Mielcarz, Dmytro Osiichuk and Inna Tselinko. 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: 2658-0845 ;ISSN: 2450-7814 ;EISSN: 2658-2430 ;EISSN: 2450-8829 ;DOI: 10.1108/CEMJ-12-2021-0156

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20
A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions
A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions
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A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions

Sustainability accounting, management and policy journal (Print), 2023-07, Vol.14 (7), p.202-231 [Peer Reviewed Journal]

Camilla Ciappei, Giovanni Liberatore and Giacomo Manetti. ;Camilla Ciappei, Giovanni Liberatore and Giacomo Manetti. 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: 2040-8021 ;EISSN: 2040-8021 ;EISSN: 2040-803X ;DOI: 10.1108/SAMPJ-10-2022-0557

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