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A research on impairment of assets in listed firms with negative earnings in ChinaFrontiers of business research in China, 2007-07, Vol.1 (3), p.351-364 [Peer Reviewed Journal]Copyright 2007 by Koninklijke Brill NV, Leiden, The Netherlands ;Higher Education Press 2007 ;ISSN: 1673-7326 ;EISSN: 1673-7431 ;DOI: 10.1007/s11782-007-0020-1Full text available |
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Earnings Management and Measurement ErrorBusiness research (Göttingen), 2008-12, Vol.1 (2), p.149-163 [Peer Reviewed Journal]The Author(s) 2008 ;ISSN: 2198-3402 ;EISSN: 2198-2627 ;DOI: 10.1007/BF03343531Full text available |
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Cash flow management in the Chinese stock market: An empirical assessment with comparison to the U.S. MarketFrontiers of business research in China, 2009, Vol.3 (2), p.301-322 [Peer Reviewed Journal]Copyright 2010 by Koninklijke Brill NV, Leiden, The Netherlands ;Copyright reserved, 2014, Higher Education Press and Brill ;Higher Education Press and Springer-Verlag GmbH 2009 ;ISSN: 1673-7326 ;EISSN: 1673-7431 ;DOI: 10.1007/s11782-009-0015-1Digital Resources/Online E-Resources |
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Cash flow management in the Chinese stock market: An empirical assessment with comparison to the U.S. MarketFrontiers of business research in China, 2010, Vol.4 (2), p.301-322 [Peer Reviewed Journal]ISSN: 1673-7326 ;EISSN: 1673-7431 ;DOI: 10.1007/s11782-009-0015-1Full text available |
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Information versus adverse Anlegerbeeinflussung: Befund und Implikationen der empirischen Rechnungswesenforschung zur Publizität von Pro-forma-ErgebnisgrößenJournal für Betriebswirtschaft, 2010-06, Vol.60 (2), p.127-161The Author(s) 2010 ;Journal für Betriebswirtschaft is a copyright of Springer, (2010). All Rights Reserved. ;ISSN: 0344-9327 ;EISSN: 1614-631X ;DOI: 10.1007/s11301-010-0059-5Full text available |
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State Ownership and Firm Performance: A RevisitFrontiers of business research in China, 2012, Vol.6 (2), p.201-217 [Peer Reviewed Journal]Copyright 2012 by Koninklijke Brill NV, Leiden, The Netherlands ;Copyright reserved, 2014, Higher Education Press and Brill ;Copyright Higher Education Press Limited Company 2012 ;ISSN: 1673-7326 ;EISSN: 1673-7431 ;DOI: 10.3868/s070-001-012-0010-6Full text available |
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Does Corporate Governance Influence Earnings Management in Latin American Markets?Journal of business ethics, 2014-05, Vol.121 (3), p.419-440 [Peer Reviewed Journal]Springer Science+Business Media 2014 ;The Author(s) 2013 ;Springer Science+Business Media Dordrecht 2014 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-013-1700-8 ;CODEN: JBUEDJFull text available |
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Can Accounting Earnings Predict Future GDP Growth? Evidence from ChinaFrontiers of business research in China, 2015-01, Vol.9 (1), p.30-43 [Peer Reviewed Journal]Copyright reserved, 2014, Higher Education Press and Brill ;Copyright Higher Education Press Limited Company 2015 ;ISSN: 1673-7326 ;EISSN: 1673-7431 ;DOI: 10.3868/s070-004-015-0002-5Full text available |
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External investigations and disciplinary sanctions against auditors: The impact on audit qualitySERIEs : journal of the Spanish Economic Association, 2015-08, Vol.6 (3), p.313-347 [Peer Reviewed Journal]The Author(s) 2015 ;Copyright Springer Science & Business Media Aug 2015 ;ISSN: 1869-4195 ;ISSN: 1869-4187 ;EISSN: 1869-4195 ;DOI: 10.1007/s13209-015-0127-0Full text available |
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Material Type: Article
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The Relation between Abnormal Main Fund Movements and Subsequent Earnings Management: Political Costs and Political ConnectionsFrontiers of business research in China, 2016-01, Vol.10 (2), p.245-289 [Peer Reviewed Journal]Copyright reserved, 2016, Higher Education Press and Brill ;Copyright Higher Education Press Limited Company 2016 ;ISSN: 1673-7326 ;EISSN: 1673-7431 ;DOI: 10.3868/s070-005-016-0010-2Full text available |
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Analyst information precision and small earnings surprisesReview of accounting studies, 2016-12, Vol.21 (4), p.1327-1360 [Peer Reviewed Journal]The Author(s) 2016 ;Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9370-2Full text available |
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Audit Committees and Earnings Management – Evidence from the German Two-Tier Board SystemSchmalenbach business review, 2017-05, Vol.18 (2), p.147-178 [Peer Reviewed Journal]Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. 2017 ;ISSN: 1439-2917 ;EISSN: 1439-2917 ;DOI: 10.1007/s41464-017-0028-9Full text available |
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Does managerial behavior of managing earnings mitigate the relationship between corporate governance and firm value? Evidence from an emerging marketFuture business journal, 2018-06, Vol.4 (1), p.139-156 [Peer Reviewed Journal]2018 Faculty of Commerce and Business Administration, Future University ;ISSN: 2314-7210 ;EISSN: 2314-7210 ;DOI: 10.1016/j.fbj.2018.03.001Full text available |
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Intertemporal Income Shifting Around a Large Tax Cut: the Case of DepreciationsSchmalenbach business review, 2018-11, Vol.70 (4), p.313-340 [Peer Reviewed Journal]Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. 2018 ;ISSN: 1439-2917 ;EISSN: 1439-2917 ;DOI: 10.1007/s41464-018-0056-0Full text available |
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Improving the measures of real earnings managementReview of accounting studies, 2019-12, Vol.24 (4), p.1277-1316 [Peer Reviewed Journal]The Author(s) 2019 ;Review of Accounting Studies is a copyright of Springer, (2019). All Rights Reserved. © 2019. 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/s11142-019-09505-zFull text available |
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Material Type: Article
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The impact of corporate tax avoidance on analyst coverage and forecastsReview of quantitative finance and accounting, 2020-02, Vol.54 (2), p.447-477 [Peer Reviewed Journal]The Author(s) 2019 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2019). All Rights Reserved. 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/s11156-019-00795-7Full text available |
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Religion, crime, and financial reportingZeitschrift für Betriebswirtschaft, 2020-06, Vol.90 (5-6), p.879-916 [Peer Reviewed Journal]The Author(s) 2020 ;The Author(s) 2020. 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: 1861-8928 ;ISSN: 0044-2372 ;EISSN: 1861-8928 ;DOI: 10.1007/s11573-020-00982-2Full text available |
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Material Type: Article
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Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidenceBusiness research (Göttingen), 2020-11, Vol.13 (3), p.1417-1450 [Peer Reviewed Journal]The Author(s) 2020 ;ISSN: 2198-2627 ;ISSN: 2198-3402 ;EISSN: 2198-2627 ;DOI: 10.1007/s40685-020-00135-9Full text available |
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The Deliberate Engagement of Narcissistic CEOs in Earnings ManagementJournal of business ethics, 2020-12, Vol.167 (4), p.663-686 [Peer Reviewed Journal]Springer Nature B.V. 2020 ;The Author(s) 2019 ;Journal of Business Ethics is a copyright of Springer, (2019). All Rights Reserved. © 2019. 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. ;The Author(s) 2019. 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: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-019-04176-xFull text available |
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Material Type: Article
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Is there any association between real earnings management and crash risk of stock price during uncertainty? An evidence from family-owned firms in an emerging economyFuture business journal, 2020-12, Vol.6 (1), p.1-12, Article 36 [Peer Reviewed Journal]The Author(s) 2020 ;The Author(s) 2020. 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/s43093-020-00038-5Full text available |