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1
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
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CEO attributes, board independence, and real earnings management: Evidence from Nigeria

Cogent business & management, 2023-12, Vol.10 (1), 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: 10.1080/23311975.2023.2194464

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2
The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market
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The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market

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: 10.1080/23311975.2022.2159748

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3
Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms
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Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms

Cogent business & management, 2023-12, Vol.10 (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: 10.1080/23311975.2022.2161204

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4
The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh
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The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh

Cogent business & management, 2023-12, Vol.10 (1), p.1-25 [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: 10.1080/23311975.2023.2190196

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5
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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6
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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7
The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market
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The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market

Cogent business & management, 2023-12, Vol.10 (1), p.1-23 [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: 10.1080/23311975.2023.2170072

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8
Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam
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Article
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Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam

Cogent business & management, 2023-12, Vol.10 (1), p.1-12 [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: 10.1080/23311975.2023.2197675

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9
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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10
Corporate governance mechanisms and earnings management: The moderating role of female directors
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Article
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Corporate governance mechanisms and earnings management: The moderating role of female directors

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: 10.1080/23311975.2023.2167290

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11
The role of earnings management as mediator the effect of male CEO masculinity face on Research & Development
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Article
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The role of earnings management as mediator the effect of male CEO masculinity face on Research & Development

Cogent business & management, 2023-12, Vol.10 (1), p.1-26 [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: 10.1080/23311975.2023.2179712

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12
Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model
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Article
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Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model

Future 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/s43093-023-00213-4

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13
Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms
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Article
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Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms

International Journal of Management and Economics, 2023-12, Vol.59 (4), p.315-332 [Peer Reviewed Journal]

ISSN: 2543-5361 ;EISSN: 2543-5361 ;DOI: 10.2478/ijme-2023-0017

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14
Policy uncertainty and real activities manipulation: evidence from Brexit
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Article
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Policy uncertainty and real activities manipulation: evidence from Brexit

Review of quantitative finance and accounting, 2023-11, Vol.61 (4), p.1415-1440 [Peer Reviewed Journal]

The Author(s) 2023 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-023-01189-6

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15
The impact of shareholder litigation risk on income smoothing
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Article
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The impact of shareholder litigation risk on income smoothing

Review of quantitative finance and accounting, 2023-11, Vol.61 (4), p.1379-1413 [Peer Reviewed Journal]

The Author(s) 2023 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-023-01193-w

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16
Co-opted boards and earnings management: Evidence of reduced short-termist behavior
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Article
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Co-opted boards and earnings management: Evidence of reduced short-termist behavior

Business research quarterly, 2023-07, Vol.26 (3), p.256-280 [Peer Reviewed Journal]

The Author(s), 2021 ;ISSN: 2340-9444 ;EISSN: 2340-9444 ;DOI: 10.1177/2340944420987572

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17
Corporate governance, external financing, and earnings management: new evidence from an emerging market
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Article
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Corporate governance, external financing, and earnings management: new evidence from an emerging market

Future business journal, 2023-06, Vol.9 (1), p.27-22, Article 27 [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: 2314-7210 ;ISSN: 2314-7202 ;EISSN: 2314-7210 ;DOI: 10.1186/s43093-023-00206-3

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18
COVID-19 outbreak and earnings management practice: case of Tunisia
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Article
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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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19
Accounting for uncertainty: an application of Bayesian methods to accruals models
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Article
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Accounting for uncertainty: an application of Bayesian methods to accruals models

Review of accounting studies, 2023-06, Vol.28 (2), p.726-768 [Peer Reviewed Journal]

The Author(s) 2021 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09654-0

Digital Resources/Online E-Resources

20
Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market
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Article
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Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market

Accounting research journal, 2023-05, Vol.36 (2/3), p.148-165 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1030-9616 ;EISSN: 1030-9616 ;EISSN: 1839-5465 ;DOI: 10.1108/ARJ-03-2021-0102

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