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Results 1 - 20 of 1,769  for All Library Resources

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1
Audit committee effectiveness, audit quality and earnings management: evidence from Ghana
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Article
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Audit committee effectiveness, audit quality and earnings management: evidence from Ghana

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

EISSN: 2331-1975 ;DOI: 10.1080/23311975.2024.2315318

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2
Corporate governance, tax avoidance and earnings management: family CEO vs non-family CEO managed companies in Indonesia
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Corporate governance, tax avoidance and earnings management: family CEO vs non-family CEO managed companies in Indonesia

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

EISSN: 2331-1975 ;DOI: 10.1080/23311975.2024.2312972

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3
Does corporate governance moderate the impact of earnings management on capital structure of the listed corporations on Palestine and Amman Bourses
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Article
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Does corporate governance moderate the impact of earnings management on capital structure of the listed corporations on Palestine and Amman Bourses

Discover sustainability, 2024-12, Vol.5 (1), p.85-21 [Peer Reviewed Journal]

The Author(s) 2024 ;The Author(s) 2024. 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. ;EISSN: 2662-9984 ;DOI: 10.1007/s43621-024-00229-y

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4
The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market
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The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

Future business journal, 2024-12, Vol.10 (1), p.24-18 [Peer Reviewed Journal]

The Author(s) 2024 ;The Author(s) 2024. 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: 2314-7202 ;EISSN: 2314-7210 ;DOI: 10.1186/s43093-024-00307-7

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5
The moderating role of board diversity on the relationship between ownership structure and real earnings management
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Article
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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. 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: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307

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6
What Earnings Management Has to Do with Corporate Social Responsibility
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What Earnings Management Has to Do with Corporate Social Responsibility

Sustainability, 2024-04, Vol.16 (7), p.2836 [Peer Reviewed Journal]

COPYRIGHT 2024 MDPI AG ;2024 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/su16072836

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7
Antecedents and Consequences of Earnings Management: A Systematic Review of the Banking Sector in Developed and Developing Countries
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Article
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Antecedents and Consequences of Earnings Management: A Systematic Review of the Banking Sector in Developed and Developing Countries

Australasian accounting, business & finance journal, 2024-03, Vol.18 (2), p.196-235 [Peer Reviewed Journal]

2024. 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: 1834-2000 ;EISSN: 1834-2019 ;DOI: 10.14453/aabfj.v18i2.13

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8
Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from France
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Article
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Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from France

Accounting and management information systems, 2024-03, Vol.23 (1), p.107-133 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01005

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9
Does top management team diversity affect accounting quality? Empirical evidence from Germany
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Article
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Does top management team diversity affect accounting quality? Empirical evidence from Germany

Journal of management and governance, 2024-03, Vol.28 (1), p.137-175 [Peer Reviewed Journal]

The Author(s) 2023 ;ISSN: 1385-3457 ;EISSN: 1572-963X ;DOI: 10.1007/s10997-023-09668-7

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10
Loan loss provisions and income smoothing in banks: the role of trade openness and IFRS in BRICS
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Article
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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]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2023-0037

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11
IFRS adoption and the value-relevance of financial statements figures in Nigeria
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Article
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IFRS adoption and the value-relevance of financial statements figures in Nigeria

Accounting and management information systems, 2024-03, Vol.23 (1), p.189-214 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01008

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12
Analyzing the causal relationship between tax avoidance and earnings management: Evidence from the STOXX Europe 600 Index
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Article
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Analyzing the causal relationship between tax avoidance and earnings management: Evidence from the STOXX Europe 600 Index

Accounting and management information systems, 2024-03, Vol.23 (1), p.29-49 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2024 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2024.01002

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13
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
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Article
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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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14
Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
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Article
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Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Studia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2024-03, Vol.34 (1), p.37-55 [Peer Reviewed Journal]

2024. This work is published under https://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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2024-0002

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15
Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector
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Article
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Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector

Journal of risk and financial management, 2024-03, Vol.17 (3), p.112 [Peer Reviewed Journal]

COPYRIGHT 2024 MDPI AG ;2024 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/jrfm17030112

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16
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
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Article
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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. 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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17
Features of the Association between Debt and Earnings Quality for Small and Medium-Sized Entities
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Article
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Features of the Association between Debt and Earnings Quality for Small and Medium-Sized Entities

Risks (Basel), 2024-02, Vol.12 (2), p.32 [Peer Reviewed Journal]

COPYRIGHT 2024 MDPI AG ;2024 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/risks12020032

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18
Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management
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Article
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Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management

Zeitschrift für Betriebswirtschaft, 2024-02, Vol.94 (2), p.225-277 [Peer Reviewed Journal]

The Author(s) 2023 ;ISSN: 0044-2372 ;EISSN: 1861-8928 ;DOI: 10.1007/s11573-023-01162-8

Digital Resources/Online E-Resources

19
CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: EVIDENCE FROM VIETNAM
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Article
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CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: EVIDENCE FROM VIETNAM

Asian Academy of Management journal, 2024-01, Vol.29 (1), p.127-142 [Peer Reviewed Journal]

2024. This work is published under https://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: 1394-2603 ;EISSN: 2180-4184 ;DOI: 10.21315/aamj2024.29.l.5

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20
Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis
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Article
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Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis

International journal of financial studies, 2024-01, Vol.12 (1), p.1 [Peer Reviewed Journal]

COPYRIGHT 2024 MDPI AG ;2024 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: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs12010001

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