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1
Impact of cash flow on earnings management in Jordan
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Impact of cash flow on earnings management in Jordan

Cogent business & management, 2022-12, Vol.9 (1), p.1-16 [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: 10.1080/23311975.2022.2135211

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2
Unravelling the truth: A bibliometric analysis of earnings management practices
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Unravelling the truth: A bibliometric analysis of earnings management practices

Cogent business & management, 2023-12, Vol.10 (1), p.1-28 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 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: 10.1080/23311975.2023.2194088

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3
Impactful women directors and earnings management
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Article
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Impactful women directors and earnings management

Cogent business & management, 2022-12, Vol.9 (1), p.1-20 [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: 10.1080/23311975.2022.2148873

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4
Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?
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Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?

Cogent business & management, 2023-12, Vol.10 (2), p.1-34 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 10.1080/23311975.2023.2239979

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5
Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia
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Article
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Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia

Cogent business & management, 2020, Vol.7 (1), p.1-15 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 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: 10.1080/23311975.2020.1806669

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6
The influence of independence and compensation of the directors on family firms and real earnings management
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Article
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The influence of independence and compensation of the directors on family firms and real earnings management

Cogent economics & finance, 2021, Vol.9 (1), p.1-17 [Peer Reviewed Journal]

2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 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: 10.1080/23322039.2021.1934977

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7
Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)
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Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)

Cogent business & management, 2022-12, Vol.9 (1), p.1-14 [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: 10.1080/23311975.2022.2137955

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8
Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms
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Article
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Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms

Cogent business & management, 2023-12, Vol.10 (1), p.1-20 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 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: 10.1080/23311975.2023.2193138

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9
Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA
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Article
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Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA

Cogent business & management, 2022-12, Vol.9 (1), p.1-26 [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: 10.1080/23311975.2022.2101243

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10
The interplay of real earnings management and investment efficiency: Evidence from the U.S
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The interplay of real earnings management and investment efficiency: Evidence from the U.S

Cogent business & management, 2023-12, Vol.10 (2), p.1-21 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 10.1080/23311975.2023.2237174

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11
Audit committee characteristics and earning management of insurance companies in Ethiopia
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Article
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Audit committee characteristics and earning management of insurance companies in Ethiopia

Cogent business & management, 2024-12, Vol.11 (1) [Peer Reviewed Journal]

EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2301136

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12
Corporate governance and earnings management in banks: An empirical evidence from India
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Article
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Corporate governance and earnings management in banks: An empirical evidence from India

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: 10.1080/23322039.2022.2085266

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13
The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong
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Article
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The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong

Cogent business & management, 2022-12, Vol.9 (1), p.1-23 [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: 10.1080/23311975.2022.2126124

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14
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
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Article
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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

The European accounting review, 2015-01, Vol.24 (1), p.31-61 [Peer Reviewed Journal]

2015 The Author(s). Published by Taylor & Francis. 2015 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2015.1009144

Digital Resources/Online E-Resources

15
Review of IFRS consequences in Europe: An enforcement perspective
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Article
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Review of IFRS consequences in Europe: An enforcement perspective

Cogent business & management, 2023-12, Vol.10 (1), p.1-19 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 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: 10.1080/23311975.2022.2148869

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16
The effects of earnings management on information asymmetry and stock price synchronicity
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Article
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The effects of earnings management on information asymmetry and stock price synchronicity

Cogent economics & finance, 2023-10, Vol.11 (2) [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 10.1080/23322039.2023.2290359

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17
To manage or reserve accruals? Evidence from a balanced-budget requirement reform
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Article
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To manage or reserve accruals? Evidence from a balanced-budget requirement reform

Public money & management, 2023, Vol.44 (5), p.366-375 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2023 ;ISSN: 0954-0962 ;EISSN: 1467-9302 ;DOI: 10.1080/09540962.2023.2174447

Digital Resources/Online E-Resources

18
Attributes of female directors and accruals-based earnings management
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Article
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Attributes of female directors and accruals-based earnings management

Cogent business & management, 2022-12, Vol.9 (1), p.1-18 [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: 10.1080/23311975.2022.2139212

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19
Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia
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Article
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Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia

Cogent business & management, 2022-12, Vol.9 (1), p.1-23 [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: 10.1080/23311975.2022.2141092

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20
Audit fees and earnings management: differences based on the type of audit
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Article
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Audit fees and earnings management: differences based on the type of audit

Economic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.2628-2650

2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1836990

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