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1
The relationship between dividend policy and earnings management: A causality analysis
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Article
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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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2
Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. data
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Article
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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
IFRS adoption and firms' opacity around the world: What factors affect this relationship?
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Article
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IFRS adoption and firms' opacity around the world: What factors affect this relationship?

Journal of Economics, Finance and Administrative Science, 2021, Vol.26 (51), p.7-21 [Peer Reviewed Journal]

COPYRIGHT 2021 Universidad ESAN, Peru ;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-02-2020-0060

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4
The effect of ownership composition on earnings management: Evidence for the Mexican stock exchange
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Article
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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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5
Earnings management para evitar reportar pérdidas: Chile, 2010-2014
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Article
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Earnings management para evitar reportar pérdidas: Chile, 2010-2014

Journal of Economics, Finance and Administrative Science, 2018-08, Vol.23 (45), p.167-181 [Peer Reviewed Journal]

Edinson Edgardo Cornejo-Saavedra. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107

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6
Earnings management para evitar reportar perdidas: Chile, 2010-2014
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Article
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Earnings management para evitar reportar perdidas: Chile, 2010-2014

Journal of Economics, Finance and Administrative Science, 2018-07, Vol.23 (45), p.167 [Peer Reviewed Journal]

COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107

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7
Institutional investors, corporate governance, and earnings management around merger: evidence from French absorbing firms
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Article
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Institutional investors, corporate governance, and earnings management around merger: evidence from French absorbing firms

Journal of Economics, Finance and Administrative Science, 2013-12, Vol.18 (35), p.89-96 [Peer Reviewed Journal]

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1016/S2077-1886(13)70033-7

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