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Refined by: subject: Accounting remove subject: Earnings Management remove
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1
Audit committee effectiveness, audit quality and earnings management: evidence from Ghana
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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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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
Accounting fraud and corporate sustainability: Chinese listed companies
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Article
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Accounting fraud and corporate sustainability: Chinese listed companies

Journal of financial crime, 2024-04, Vol.31 (3), p.558-574 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1359-0790 ;EISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-02-2023-0035

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6
Does XBRL adoption eliminate misclassification of income statement items?
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Article
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Does XBRL adoption eliminate misclassification of income statement items?

Journal of financial reporting & accounting, 2024-04, Vol.22 (2), p.433-449 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-03-2023-0147

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7
Related party transactions, accrual-based earnings management and real activities earnings management in emerging market
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Article
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Related party transactions, accrual-based earnings management and real activities earnings management in emerging market

Pacific accounting review, 2024-04, Vol.36 (1), p.60-76 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0114-0582 ;EISSN: 0114-0582 ;EISSN: 2041-5494 ;DOI: 10.1108/PAR-08-2022-0112

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8
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 ;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: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307

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9
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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10
Managerial ability and goodwill impairment: evidence from China
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Article
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Managerial ability and goodwill impairment: evidence from China

International journal of emerging markets, 2024-03, Vol.19 (4), p.921-940 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1746-8809 ;EISSN: 1746-8817 ;DOI: 10.1108/IJOEM-08-2021-1265

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11
Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers
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Article
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Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers

Journal of accounting literature, 2024-03, Vol.46 (2), p.200-213 [Peer Reviewed Journal]

Emerald Publishing Limited. ;ISSN: 0737-4607 ;EISSN: 2452-1469 ;DOI: 10.1108/JAL-05-2023-0073

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12
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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13
Financial integration and earnings management: evidence from emerging markets
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Article
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Financial integration and earnings management: evidence from emerging markets

Journal of applied accounting research, 2024-03, Vol.25 (2), p.197-220 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-11-2022-0288

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14
Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries vis a vis Eastern EU countries
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Article
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Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries vis a vis Eastern EU countries

Journal of accounting & organizational change, 2024-03, Vol.20 (2), p.248-275 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1832-5912 ;EISSN: 1839-5473 ;DOI: 10.1108/JAOC-09-2022-0129

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15
Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
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Article
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Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning

International journal of accounting and information management, 2024-03, Vol.32 (2), p.308-344 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1834-7649 ;EISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-02-2023-0026

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16
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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17
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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18
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]

Sarit Biswas, Sharad Nath Bhattacharya, Justin Y. Jin, Mousumi Bhattacharya and Pradip H. Sadarangani. 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: 1029-807X ;EISSN: 2307-3055 ;DOI: 10.1108/CAFR-03-2023-0037

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19
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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20
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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