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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. dataJournal 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-01-2023-0021Full text available |
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Material Type: Article
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Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US marketOeconomia Copernicana, 2023-09, Vol.14 (3), p.899-934 [Peer Reviewed Journal]ISSN: 2083-1277 ;EISSN: 2353-1827 ;DOI: 10.24136/oc.2023.027Full text available |
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Material Type: Article
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Real earnings management in the motion picture industry: strengthening the inferences from academic researchReview of accounting studies, 2023-09, Vol.28 (3), p.1250-1262 [Peer Reviewed Journal]The Author(s) 2023 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-023-09798-1Digital Resources/Online E-Resources |
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Material Type: Article
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Principles-based accounting standards and audit outcomes: empirical evidenceReview of accounting studies, 2023-03, Vol.28 (1), p.164-200 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09639-zFull text available |
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Material Type: Article
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Growth opportunities and earnings management by cross-listed and U.S. firmsJournal of economics and finance, 2023-03, Vol.47 (1), p.157-183 [Peer Reviewed Journal]Academy of Economics and Finance 2022. Springer Nature or its licensor holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;Copyright Springer Nature B.V. Mar 2023 ;ISSN: 1055-0925 ;EISSN: 1938-9744 ;DOI: 10.1007/s12197-022-09599-3Full text available |
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Material Type: Article
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Meet, beat, and polluteReview of accounting studies, 2022-09, Vol.27 (3), p.1038-1078 [Peer Reviewed Journal]The Author(s) 2022 ;The Author(s) 2022. 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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09694-0Full text available |
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Material Type: Article
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Employee effort and earnings managementGlobal finance journal, 2022-08 [Peer Reviewed Journal]ISSN: 1873-5665 ;ISSN: 1044-0283 ;EISSN: 1873-5665 ;DOI: 10.1016/j.gfj.2021.100622Digital Resources/Online E-Resources |
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Material Type: Article
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The effect of debt maturity structure on earnings management strategiesManagerial finance, 2022-06, Vol.48 (7), p.985-1006 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0307-4358 ;EISSN: 1758-7743 ;DOI: 10.1108/MF-07-2021-0314Full text available |
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Material Type: Article
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Managerial entrenchment and corporate social responsibility engagement: the role of economic policy uncertaintyJournal of management and governance, 2022-06, Vol.26 (2), p.621-640 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 1385-3457 ;EISSN: 1572-963X ;DOI: 10.1007/s10997-021-09569-7Full text available |
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Material Type: Article
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Can short sellers constrain aggressive non-GAAP reporting?Review of accounting studies, 2022-06, Vol.27 (2), p.391-440 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09621-9Full text available |
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Material Type: Article
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Welcome to the Gray Zone: Shades of Honesty and Earnings ManagementJournal of business ethics, 2022-04, Vol.177 (1), p.125-149 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Nature B.V. part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Nature B.V. part of Springer Nature 2021. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04713-zFull text available |
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12 |
Material Type: Article
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Does economic policy uncertainty matter for financial reporting quality? Evidence from the United StatesReview of quantitative finance and accounting, 2022-02, Vol.58 (2), p.795-845 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-021-01010-2Full text available |
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Material Type: Article
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The effect of firm-specific litigation risk on independent director conservatismManagerial finance, 2022-01, Vol.48 (1), p.96-112 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0307-4358 ;EISSN: 1758-7743 ;DOI: 10.1108/MF-08-2020-0442Full text available |
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14 |
Material Type: Article
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Gender diversity and earnings management: the case of female directors with financial backgroundReview of quantitative finance and accounting, 2022, Vol.58 (1), p.101-136 [Peer Reviewed Journal]The Author(s) 2021 ;The Author(s) 2021. 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: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-021-00991-4Full text available |
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15 |
Material Type: Article
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Accelerated share repurchases: value creation or extractionReview of quantitative finance and accounting, 2022, Vol.58 (1), p.171-216 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-021-00989-yFull text available |
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16 |
Material Type: Article
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Uncovering real earnings management: Pay attention to risk-taking behaviorInternational journal of financial studies, 2021-12, Vol.9 (4), p.1-18 [Peer Reviewed Journal]2021 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/ijfs9040053Full text available |
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17 |
Material Type: Article
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Financial misconduct and employee mistreatment: Evidence from wage theftReview of accounting studies, 2021-09, Vol.26 (3), p.867-905 [Peer Reviewed Journal]The Author(s) 2021 ;The Author(s) 2021. 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: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09602-yFull text available |
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18 |
Material Type: Article
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Earnings management, policy uncertainty and firm life cycle stages: evidence from publicly traded companies in the USA and BrazilJournal of financial economic policy, 2021-05, Vol.13 (3), p.371-390 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1757-6385 ;EISSN: 1757-6393 ;DOI: 10.1108/JFEP-02-2020-0031Full text available |
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19 |
Material Type: Article
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Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industryReview of quantitative finance and accounting, 2021-04, Vol.56 (3), p.819-847 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2020 ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-020-00910-zFull text available |
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Material Type: Article
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Discretionary loan loss provision behavior in the US banking industryReview of quantitative finance and accounting, 2020-08, Vol.55 (2), p.605-645 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2019 ;Springer Science+Business Media, LLC, part of Springer Nature 2019. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-019-00854-zFull text available |