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Material Type: Article
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ANTECEDENTS OF MODERN EARNINGS MANAGEMENT RESEARCH: INCOME SMOOTHING IN LITERATURE, 1954-1965The Accounting historians journal, 1997-06, Vol.24 (1), p.75-91 [Peer Reviewed Journal]Copyright Academy of Accounting Historians Jun 1997 ;ISSN: 0148-4184 ;EISSN: 2327-4468 ;DOI: 10.2308/0148-4184.24.1.75Full text available |
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Material Type: Article
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Managerial Discretion and the Impact of Risk-Based Capital Requirements on Property-Liability Insurer Reserving PracticesJournal of insurance regulation, 2010-01, Vol.29, p.207 [Peer Reviewed Journal]Copyright National Association of Insurance Commissioners 2010 ;ISSN: 0736-248XDigital Resources/Online E-Resources |
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Material Type: Article
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Detecting cosmetic earnings management using Benford's lawThe CPA journal (1975), 2011-02, Vol.81 (2), p.32COPYRIGHT 2011 New York State Society of Certified Public Accountants ;Copyright New York State Society of Certified Public Accountants Feb 2011 ;ISSN: 0732-8435Full text available |
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Material Type: Article
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Early Extinguishment of DebtThe CPA journal (1975), 2013-05, Vol.83 (5), p.28Copyright New York State Society of Certified Public Accountants May 2013 ;ISSN: 0732-8435Full text available |
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Material Type: Article
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The Reversal of Impairments of PPE: A Test of Fair Value AccountingAccounting, Finance & Governance Review, 2015-12, Vol.22 (2), p.1 [Peer Reviewed Journal]Copyright Irish Accounting and Finance Association Winter 2015 ;ISSN: 0791-9638 ;ISSN: 2009-8766 ;EISSN: 2737-7482 ;DOI: 10.52399/001c.25682Digital Resources/Online E-Resources |
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Material Type: Article
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Chinese Companies, Earnings Management and Accounting-Based BenchmarksAccounting, Finance & Governance Review, 2015-12, Vol.22 (1), p.59 [Peer Reviewed Journal]Copyright Irish Accounting and Finance Association Summer 2015 ;ISSN: 0791-9638 ;ISSN: 2009-8766 ;EISSN: 2737-7482 ;DOI: 10.52399/001c.25665Digital Resources/Online E-Resources |
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Material Type: Article
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Labor union and real earnings managementGlobal Business and Finance Review, 2017, 22(4), , pp.30-49 [Peer Reviewed Journal]2017. This work is licensed 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: 2384-1648 ;ISSN: 1088-6931 ;EISSN: 2384-1648 ;DOI: 10.17549/gbfr.2017.22.4.30Full text available |
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Material Type: Article
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How Closing a Tax Loophole Helps Resolve an Accounting LoopholeThe CPA journal (1975), 2019-10, Vol.89 (10), p.48-51COPYRIGHT 2019 New York State Society of Certified Public Accountants ;Copyright New York State Society of Certified Public Accountants Oct 2019 ;ISSN: 0732-8435Full text available |
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Material Type: Article
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Leverage, corporate governance and real earnings management: Evidence from Korean marketGlobal Business and Finance Review, 2020, 25(4), , pp.51-72 [Peer Reviewed Journal]2020. This work is licensed 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: 2384-1648 ;ISSN: 1088-6931 ;EISSN: 2384-1648 ;DOI: 10.17549/gbfr.2020.25.4.51Full text available |
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Material Type: Article
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Earnings Management in the Charitable Sector: A Canadian StudyCanadian journal of nonprofit and social economy research, 2023-04, Vol.14 (1), p.1-20 [Peer Reviewed Journal]2023. This work is published under https://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: 1920-9355 ;EISSN: 1920-9355 ;DOI: 10.29173/cjnser587Full text available |