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Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisisAJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.153-168 [Peer Reviewed Journal]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: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-04-2023-0130Full text available |
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The moderating role of board diversity on the relationship between ownership structure and real earnings managementAJAR (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-10-2022-0307Full text available |
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Material Type: Article
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CORPORATE DIVERSIFICATION AND CRASH RISK: EVIDENCE IN EAST ASIAN FIRMSJournal of Eastern European and Central Asian research, 2024-04, Vol.11 (2), p.303-319Copyright The Institute of Eastern Europe and Central Asia 2024 ;ISSN: 2328-8272 ;EISSN: 2328-8280 ;DOI: 10.15549/jeecar.v11i2.1603Full text available |
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Does corporate sustainability disclosure mitigate earnings management: empirical evidence from JordanInternational journal of disclosure and governance, 2024-03, Vol.21 (1), p.165-174 [Peer Reviewed Journal]The Author(s) 2023 ;ISSN: 1741-3591 ;EISSN: 1746-6539 ;DOI: 10.1057/s41310-023-00213-4Digital Resources/Online E-Resources |
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Material Type: Article
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Does the CEO's entrenchment affect the financial communication quality? Empirical evidence from FranceAccounting 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.2024.01005Full text available |
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Material Type: Article
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Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarksBrazilian business review, 2024-03, Vol.21 (2), p.1-182024. 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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2022.1207.enFull text available |
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Material Type: Article
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Analyzing the causal relationship between tax avoidance and earnings management: Evidence from the STOXX Europe 600 IndexAccounting 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.2024.01002Full text available |
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Do audit attributes impact earnings quality? Evidence from IndiaAJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.25-34 [Peer Reviewed Journal]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-12-2022-0428Full text available |
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Material Type: Article
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companiesAJAR (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-07-2023-0220Full text available |
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Material Type: Article
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Board Member Remuneration and Earnings Management: The Case of PortugalAdministrative sciences, 2024-01, Vol.14 (1), p.20 [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: 2076-3387 ;EISSN: 2076-3387 ;DOI: 10.3390/admsci14010020Full text available |
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Material Type: Article
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The relationship between dividend policy and earnings management: A causality analysisJournal 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-09-2021-0198Full text available |
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12 |
Material Type: Article
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Do IFRS convergence affects firm performance? Picturing Indian-listed manufacturing firmsRajagiri Management Journal, 2024-01, Vol.18 (1), p.82-94 [Peer Reviewed Journal]Mukesh Nepal and Rajat Deb. 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: 0972-9968 ;EISSN: 2633-0091 ;DOI: 10.1108/RAMJ-04-2022-0066Full text available |
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Material Type: Article
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The Adoption of IFRS 15, Complexity of Business Transactions, and Earnings Quality: Insights from ThailandReview of Integrative Business and Economics Research, 2024-01, Vol.13 (2), p.55-70Copyright Society of Interdisciplinary Business Research 2024 ;ISSN: 2414-6722 ;EISSN: 2304-1013Full text available |
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Material Type: Article
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AGENCY CONFLICTS AND FINANCIAL REPORTING QUALITYEkonomska misao i praksa, 2023-12, Vol.32 (2), p.495-509 [Peer Reviewed Journal]2023. 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: 1330-1039 ;EISSN: 1848-963X ;DOI: 10.17818/EMIP/2023/2.10Full text available |
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Material Type: Article
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Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold modelFuture business journal, 2023-12, Vol.9 (1), p.34-18 [Peer Reviewed Journal]The Author(s) 2023 ;The Author(s) 2023. 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/s43093-023-00213-4Full text available |
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16 |
Material Type: Article
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Market value and related party's transactions: a panel data approachAJAR (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. 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-07-2022-0204Full text available |
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17 |
Material Type: Article
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Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical studyAJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.373-386 [Peer Reviewed Journal]Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake. 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-03-2022-0086Full text available |
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18 |
Material Type: Article
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The Dynamic Endogeneity Issue between Corporate Ownership Structure and Real-Based Earnings Manipulation in an Emerging Market: Advanced Dynamic Panel ModelRisks (Basel), 2023-11, Vol.11 (11), p.189 [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/risks11110189Full text available |
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Material Type: Article
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The Impact of Government Participation in Ecological Championship on Heavily-Polluting Corporate Earnings Management: Evidence from China’s National Civilized City AwardSustainability, 2023-11, Vol.15 (22), p.16113 [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: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su152216113Full text available |
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Material Type: Article
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THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM SAUDI ARABIAInternational journal of information, business and management, 2023-11, Vol.15 (4), p.1-12Copyright Educational Research Multimedia & Publications Nov 2023 ;ISSN: 2076-9202 ;EISSN: 2218-046XFull text available |