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Analysis of accruals earnings management using the Jones Model. The case of Romania listed companiesAccounting and management information systems, 2024-03, Vol.23 (1), p.50-75 [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.2024.01003Full text available |
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Analysis of the Impact of Earnings Management and Sustainability Report on Tax AggressivenessInternational Journal of Business, Law, and Education (Online), 2024-05, Vol.5 (2), p.1524-1536 [Peer Reviewed Journal]EISSN: 2747-139X ;DOI: 10.56442/ijble.v5i2.623Full text available |
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Analysis of the Relationship Between Financial Reporting Complexity and Earnings Management Practices - A Field Study in A Sample of Private Commercial Banks Operating in Dohuk GovernorateTikrit Journal of Administrative and Economic Sciences, 2024-03, Vol.20 (65, part 2)ISSN: 1813-1719 ;DOI: 10.25130/tjaes.20.65.2.2Digital Resources/Online E-Resources |
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Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidenceHeliyon, 2024-06, Vol.10 (11), p.e31890, Article e31890 [Peer Reviewed Journal]2024 The Authors ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2024.e31890Full text available |
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Analyzing the causal relationship between tax avoidance and earnings management: Evidence from the STOXX Europe 600 IndexAccounting 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.2024.01002Full text available |
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Antecedents and Consequences of Earnings Management: A Systematic Review of the Banking Sector in Developed and Developing CountriesAustralasian 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.v18i2.13Full text available |
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Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba?Jurnal Akademi Akuntansi, 2024-02, Vol.7 (1) [Peer Reviewed Journal]ISSN: 2715-1964 ;EISSN: 2654-8321 ;DOI: 10.22219/jaa.v7i1.28020Digital Resources/Online E-Resources |
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Bank intervention and firms’ earnings management: evidence from debt covenant violationsCC BY 4.0Digital Resources/Online E-Resources |
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Material Type: Article
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Better or worse? Revealing the impact of common institutional ownership on annual report readabilityHumanities & social sciences communications, 2024-12, Vol.11 (1), p.688-11 [Peer Reviewed Journal]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: 2662-9992 ;DOI: 10.1057/s41599-024-03162-7Full text available |
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Material Type: Article
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BOARD EDUCATION, DIRECTOR'S AGE AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIAGusau Journal of Accounting and Finance (Kaduna. Online), 2023-10, Vol.4 (2)ISSN: 2756-665X ;EISSN: 2756-6897 ;DOI: 10.57233/gujaf.v4i2.8Full text available |
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Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking SectorJurnal akuntansi, 2024-05, Vol.28 (2), p.340-356 [Peer Reviewed Journal]ISSN: 1410-3591 ;EISSN: 2549-8800 ;DOI: 10.24912/ja.v28i2.2084Full text available |
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Material Type: Article
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CLIENT IMPORTANCE AND AUDIT QUALITY - A COMPARISON BEFORE AND AFTER THE COVID-19 PANDEMICInternational journal of organizational innovation, 2024-04, Vol.16 (4), p.145-157 [Peer Reviewed Journal]Copyright International Association of Organizational Innovation Apr 2024 ;EISSN: 1943-1813Full text available |
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CORPORATE DIVERSIFICATION AND CRASH RISK: EVIDENCE IN EAST ASIAN FIRMSJournal of Eastern European and Central Asian research, 2024-04, Vol.11 (2), p.303-319Copyright The Institute of Eastern Europe and Central Asia 2024 ;ISSN: 2328-8272 ;EISSN: 2328-8280 ;DOI: 10.15549/jeecar.v11i2.1603Full text available |
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CORPORATE GOVERNANCE AND CEO CHARACTERISTICS ON FINANCIAL REPORTING QUALITY: EVIDENCE FROM CONSUMER GOODS COMPANIES IN ASEANRGSA : Revista de Gestão Social e Ambiental, 2024-01, Vol.18 (9), p.1-22 [Peer Reviewed Journal]2024. This work is published under https://rgsa.emnuvens.com.br/rgsa/about/editorialPolicies#openAccessPolicy (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 1981-982X ;DOI: 10.24857/rgsa.v18n9-067Full text available |
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Material Type: Article
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CORPORATE GOVERNANCE IN LISTED FIRMS: DOES MARKET COMPETITION MAKE A DIFFERENCE?Asian Academy of Management journal, 2024-01, Vol.29 (1), p.173-203 [Peer Reviewed Journal]2024. This work is published under https://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: 1394-2603 ;EISSN: 2180-4184 ;DOI: 10.21315/aamj2024.29.1.7Full text available |
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Material Type: Article
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CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: EVIDENCE FROM VIETNAMAsian Academy of Management journal, 2024-01, Vol.29 (1), p.127-142 [Peer Reviewed Journal]2024. This work is published under https://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: 1394-2603 ;EISSN: 2180-4184 ;DOI: 10.21315/aamj2024.29.l.5Full text available |
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Material Type: Article
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Culture and Sustainability: Evidence from Tea Culture and Corporate Social Responsibility in ChinaSustainability, 2024-05, Vol.16 (10), p.4054 [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/su16104054Full text available |
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Material Type: Article
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Determinant of earnings management practices in manufacturing companiesJournal of Accounting and Investment, 2024-02, Vol.25 (1), p.210-230ISSN: 2622-3899 ;EISSN: 2622-6413 ;DOI: 10.18196/jai.v25i1.19503Full text available |
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Material Type: Article
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Does conservatism influence earnings management activities?: The Case of Singapore and Indonesian FirmsMontenegrin journal of economics, 2024-01, Vol.20 (2) [Peer Reviewed Journal]ISSN: 1800-5845 ;EISSN: 1800-6698 ;DOI: 10.14254/1800-5845/2024.20-2.4Full text available |
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Material Type: Article
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Does corporate governance moderate the impact of earnings management on capital structure of the listed corporations on Palestine and Amman BoursesDiscover 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-yFull text available |