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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
Research on environmental regulation, environmental protection tax, and earnings management
Research on environmental regulation, environmental protection tax, and earnings management
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Research on environmental regulation, environmental protection tax, and earnings management

Frontiers in environmental science, 2023-03, Vol.11 [Peer Reviewed Journal]

2023. This work is licensed 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: 2296-665X ;EISSN: 2296-665X ;DOI: 10.3389/fenvs.2023.1085144

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3
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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4
Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?
Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?
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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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5
Earnings Management, Board Composition and Earnings Persistence in Emerging Market
Earnings Management, Board Composition and Earnings Persistence in Emerging Market
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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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6
Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance
Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance
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Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance

Sustainability, 2021-09, Vol.13 (17), p.9969 [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/su13179969

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7
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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8
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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9
Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia
Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia
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Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia

Risks (Basel), 2023-07, Vol.11 (7), p.137 [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: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks11070137

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10
Cumulative Effect, Targeted Poverty Alleviation, and Firm Value: Evidence from China
Cumulative Effect, Targeted Poverty Alleviation, and Firm Value: Evidence from China
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Cumulative Effect, Targeted Poverty Alleviation, and Firm Value: Evidence from China

Sustainability, 2022-08, Vol.14 (15), p.9226 [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/su14159226

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11
Corporate Sustainable Development from the Perspective of the Effect of Institutional Investors’ Shareholding on Earnings Management
Corporate Sustainable Development from the Perspective of the Effect of Institutional Investors’ Shareholding on Earnings Management
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Corporate Sustainable Development from the Perspective of the Effect of Institutional Investors’ Shareholding on Earnings Management

Sustainability, 2023-01, Vol.15 (2), p.1281 [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/su15021281

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12
Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China
Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China
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Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China

Sustainability, 2022-08, Vol.14 (15), p.9048 [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/su14159048

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13
Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia
Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia
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Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia

Journal of risk and financial management, 2023-07, Vol.16 (7), p.318 [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/jrfm16070318

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14
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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15
The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences
The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences
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The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences

Economies, 2023-01, Vol.11 (2), p.39 [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: 2227-7099 ;EISSN: 2227-7099 ;DOI: 10.3390/economies11020039

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16
Corporate governance and earnings management struggles: responses to adapt a modern capital mobilisation in the transitional economy
Corporate governance and earnings management struggles: responses to adapt a modern capital mobilisation in the transitional economy
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Corporate governance and earnings management struggles: responses to adapt a modern capital mobilisation in the transitional economy

Cogent business & management, 2022-12, Vol.9 (1), p.1-19 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2108216

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17
Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland
Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland
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Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland

Sustainability, 2021-12, Vol.13 (23), p.13429 [Peer Reviewed Journal]

2021 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/su132313429

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18
The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals
The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals
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The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals

Australasian accounting, business & finance journal, 2021-01, Vol.15 (4), p.153-174 [Peer Reviewed Journal]

2021. This work is published under https://creativecommons.org/licenses/by-nc/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1834-2019 ;ISSN: 1834-2000 ;EISSN: 1834-2019 ;DOI: 10.14453/aabfj.v15i4.9

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19
External financing and earnings management: Evidence in Vietnam
External financing and earnings management: Evidence in Vietnam
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External financing and earnings management: Evidence in Vietnam

Cogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2147703

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20
Board of directors and earnings manipulation: evidence from regulatory change
Board of directors and earnings manipulation: evidence from regulatory change
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Board of directors and earnings manipulation: evidence from regulatory change

Future business journal, 2022-12, Vol.8 (1), p.63-22, Article 63 [Peer Reviewed Journal]

The Author(s) 2022 ;The Author(s) 2022. 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: 2314-7210 ;ISSN: 2314-7202 ;EISSN: 2314-7210 ;DOI: 10.1186/s43093-022-00173-1

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