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1
COVID-19 outbreak and earnings management practice: case of Tunisia
COVID-19 outbreak and earnings management practice: case of Tunisia
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COVID-19 outbreak and earnings management practice: case of Tunisia

AJAR (Asian Journal of Accounting Research) (Online), 2023-06, Vol.8 (3), p.307-318 [Peer Reviewed Journal]

Riadh Garfatta, Mouna Hamza and Imen Zorgati. 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-04-2022-0129

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2
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data

Journal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.218-236 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Justin G. Davis and Miguel García-Cestona. 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-01-2023-0021

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3
Earnings management contagion: evidence from institutional equivalence
Earnings management contagion: evidence from institutional equivalence
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Earnings management contagion: evidence from institutional equivalence

AJAR (Asian Journal of Accounting Research) (Online), 2023-03, Vol.8 (2), p.170-183 [Peer Reviewed Journal]

Manish Bansal ;Manish Bansal. 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 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-06-2022-0180

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4
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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5
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community
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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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6
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. 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-04-2023-0130

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7
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
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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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8
Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study
Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study
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Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study

AJAR (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-03-2022-0086

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9
Numerological superstition and earnings management: evidence from China
Numerological superstition and earnings management: evidence from China
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Numerological superstition and earnings management: evidence from China

China Accounting and Finance Review, 2023-09, Vol.25 (3), p.396-418 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-01-2023-0001

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10
Real earnings management and stock returns: moderating role of cross-sectional effects
Real earnings management and stock returns: moderating role of cross-sectional effects
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Real earnings management and stock returns: moderating role of cross-sectional effects

AJAR (Asian Journal of Accounting Research) (Online), 2021-09, Vol.6 (3), p.266-280 [Peer Reviewed Journal]

Manish Bansal, Asgar Ali and Bhawna Choudhary ;Manish Bansal, Asgar Ali and Bhawna Choudhary. This work is published under https://creativecommons.org/licenses/by-nc/3.0/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 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-11-2020-0107

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11
The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable
The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable
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The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable

AJAR (Asian Journal of Accounting Research) (Online), 2018, Vol.3 (1), p.41-60 [Peer Reviewed Journal]

Mayang Mahrani and Noorlailie Soewarno ;Mayang Mahrani and Noorlailie Soewarno. This work is published under https://creativecommons.org/licenses/by-nc/3.0/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 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-06-2018-0008

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12
Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh
Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh
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Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh

AJAR (Asian Journal of Accounting Research) (Online), 2022-05, Vol.7 (2), p.114-128 [Peer Reviewed Journal]

Naznin Sultana Chaity and K.M. Zahidul Islam ;Naznin Sultana Chaity and K.M. Zahidul Islam. 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 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-09-2020-0080

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13
The effect of ownership composition on earnings management: Evidence for the Mexican stock exchange
The effect of ownership composition on earnings management: Evidence for the Mexican stock exchange
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The effect of ownership composition on earnings management: Evidence for the Mexican stock exchange

Journal of Economics, Finance and Administrative Science, 2018-12, Vol.23 (46), p.289-305 [Peer Reviewed Journal]

Juan Manuel San Martin Reyna. ;COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2017-0011

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14
Do diligent independent directors restrain earnings management practices? Indian lessons for the global world
Do diligent independent directors restrain earnings management practices? Indian lessons for the global world
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Do diligent independent directors restrain earnings management practices? Indian lessons for the global world

AJAR (Asian Journal of Accounting Research) (Online), 2019-08, Vol.4 (1), p.52-69 [Peer Reviewed Journal]

Nimisha Kapoor and Sandeep Goel ;Nimisha Kapoor and Sandeep Goel. This work is published under https://creativecommons.org/licenses/by-nc/3.0/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 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2018-0039

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15
Poison pills adoption, real earnings management and IPO failure
Poison pills adoption, real earnings management and IPO failure
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Poison pills adoption, real earnings management and IPO failure

China Accounting and Finance Review, 2023-12, Vol.25 (4), p.513-539 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-04-2023-0041

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16
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. 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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17
The right time for a big bath: asset impairment recognition in earnings management
The right time for a big bath: asset impairment recognition in earnings management
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The right time for a big bath: asset impairment recognition in earnings management

Central European Management Journal, 2023-08, Vol.31 (2), p.189-206 [Peer Reviewed Journal]

ISSN: 2658-0845 ;EISSN: 2658-2430 ;DOI: 10.1108/CEMJ-12-2021-0156

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18
Earnings management by health insurance companies in Brazil
Earnings management by health insurance companies in Brazil
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Earnings management by health insurance companies in Brazil

European journal of management and business economics, 2022-09, Vol.31 (4), p.453-468 [Peer Reviewed Journal]

Antonio Lopo Martinez and Flávio Alves de Carvalho. 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: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-01-2021-0023

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19
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
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Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices

Journal of Money and Business, 2023-12, Vol.3 (2), p.212-226

ISSN: 2634-2596 ;EISSN: 2634-260X ;DOI: 10.1108/JMB-01-2023-0006

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20
Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya
Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya
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Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya

PSU research review, 2023-11 [Peer Reviewed Journal]

ISSN: 2399-1747 ;EISSN: 2398-4007 ;DOI: 10.1108/PRR-07-2022-0089

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