Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Article
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Does XBRL adoption eliminate misclassification of income statement items?Journal of financial reporting & accounting, 2024-04, Vol.22 (2), p.433-449 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-03-2023-0147Digital Resources/Online E-Resources |
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2 |
Material Type: Article
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Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysisJournal of financial reporting & accounting, 2024-02, Vol.22 (1), p.79-104 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-06-2023-0307Digital Resources/Online E-Resources |
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3 |
Material Type: Article
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Internal control, debt risk, CEO education and earnings management evidence from ChinaJournal of financial reporting & accounting, 2024-02, Vol.22 (1), p.52-78 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-05-2023-0237Digital Resources/Online E-Resources |
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4 |
Material Type: Article
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CEO age, financial reporting quality, and the role of clawback provisionsJournal of financial reporting & accounting, 2023-11 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-04-2023-0176Digital Resources/Online E-Resources |
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5 |
Material Type: Article
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Predictive view of the value relevance of earnings in IndiaJournal of financial reporting & accounting, 2023-11, Vol.21 (5), p.937-957 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-08-2021-0219Digital Resources/Online E-Resources |
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6 |
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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7 |
Material Type: Article
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Income smoothing through R&D management and credit ratingsJournal of financial reporting & accounting, 2023-09 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-03-2023-0146Digital Resources/Online E-Resources |
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8 |
Material Type: Article
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Applying Benford’s law to examine earnings management: evidence from emerging ASEAN-5 countriesJournal of financial reporting & accounting, 2023-08 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-10-2022-0390Digital Resources/Online E-Resources |
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9 |
Material Type: Article
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The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent?Journal of financial reporting & accounting, 2023-06 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-03-2023-0119Digital Resources/Online E-Resources |
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10 |
Material Type: Article
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The female audit committee members expertise and experience: is there a trade-off between accrual-based and real earnings management?Journal of financial reporting & accounting, 2023-06 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-06-2022-0221Digital Resources/Online E-Resources |
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11 |
Material Type: Article
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IFRS 9, earnings management and capital management by European banksJournal of financial reporting & accounting, 2023-06 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-06-2022-0237Digital Resources/Online E-Resources |
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12 |
Material Type: Article
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Earnings management and issue characteristics: an empirical analysis of IPOs in IndiaJournal of financial reporting & accounting, 2023-05, Vol.21 (3), p.553-574 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-01-2021-0006Digital Resources/Online E-Resources |
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13 |
Material Type: Article
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The impact of audit quality on earnings management and cost of equity capital: evidence from a developing marketJournal of financial reporting & accounting, 2023-05, Vol.21 (3), p.695-728 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-09-2021-0284Digital Resources/Online E-Resources |
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14 |
Material Type: Article
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Does earnings management mediate the relationship between audit quality and company performance? Evidence from JordanJournal of financial reporting & accounting, 2023-05, Vol.21 (3), p.747-774 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-08-2021-0245Digital Resources/Online E-Resources |
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15 |
Material Type: Article
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Do corporate governance practices restrain earnings management in banking industry? Lessons from IndiaJournal of financial reporting & accounting, 2023-05, Vol.21 (3), p.526-552 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-02-2021-0060Digital Resources/Online E-Resources |
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16 |
Material Type: Article
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Financial reporting quality and the effects of CFO gender and board gender diversityJournal of financial reporting & accounting, 2023-04, Vol.21 (2), p.384-400 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-12-2020-0360Full text available |
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17 |
Material Type: Article
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Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economyJournal of financial reporting & accounting, 2023-03, Vol.21 (1), p.5-44 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-12-2021-0434Full text available |
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18 |
Material Type: Article
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Audit partner tenure and earnings management: evidence from VietnamJournal of financial reporting & accounting, 2023-03 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-07-2022-0258Full text available |
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19 |
Material Type: Article
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CEO masculine behavior and earnings management: does ethnicity matter?Journal of financial reporting & accounting, 2023-02 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-10-2022-0383Full text available |
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20 |
Material Type: Article
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Earnings management, institutional ownership and investment efficiency: evidence from a developing countryJournal of financial reporting & accounting, 2023-02 [Peer Reviewed Journal]ISSN: 1985-2517 ;EISSN: 1985-2517 ;DOI: 10.1108/JFRA-10-2022-0392Full text available |