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Results 1 - 20 of 31  for All Library Resources

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Refined by: Database: De Gruyter Open Access Journals remove
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1
Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
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Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Studia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2024-03, Vol.34 (1), p.37-55 [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: 2285-3065 ;ISSN: 1584-2339 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2024-0002

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2
The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools
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The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools

Economic and Regional Studies / Studia Ekonomiczne i Regionalne, 2024-03, Vol.17 (1), p.115-132 [Peer Reviewed Journal]

EISSN: 2451-182X ;DOI: 10.2478/ers-2024-0006

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3
Ethical Implications of Deceptive Earnings Management Practices
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Ethical Implications of Deceptive Earnings Management Practices

Business ethics and leadership, 2023-09, Vol.7 (3), p.84-96 [Peer Reviewed Journal]

ISSN: 2520-6761 ;EISSN: 2520-6311 ;DOI: 10.61093/bel.7(3).84-96.2023

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4
The right time for a big bath: asset impairment recognition in earnings management
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The right time for a big bath: asset impairment recognition in earnings management

Central European Management Journal, 2023-08, Vol.31 (2), p.189-206 [Peer Reviewed Journal]

Paweł Mielcarz, Dmytro Osiichuk and Inna Tselinko. 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: 2658-0845 ;ISSN: 2450-7814 ;EISSN: 2658-2430 ;EISSN: 2450-8829 ;DOI: 10.1108/CEMJ-12-2021-0156

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5
Sustainability Reporting and Earnings Management of Listed Non-Financial Firms in Nigeria
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Article
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Sustainability Reporting and Earnings Management of Listed Non-Financial Firms in Nigeria

Vedecké práce Materiálovotechnologickej fakulty Slovenskej technickej univerzity v Bratislave so sídlom v Trnave, 2023-06, Vol.31 (52), p.68-83 [Peer Reviewed Journal]

2023. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1338-0532 ;ISSN: 1336-1589 ;EISSN: 1338-0532 ;DOI: 10.2478/rput-2023-0008

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6
Applying Benford’s law to detect earnings management
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Article
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Applying Benford’s law to detect earnings management

Journal of Economics and Management, 2023-01, Vol.45 (1), p.216-236 [Peer Reviewed Journal]

ISSN: 1732-1948 ;EISSN: 2719-9975 ;DOI: 10.22367/jem.2023.45.10

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7
Executive compensation, share ownership, and earnings management of banks in Nigeria
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Article
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Executive compensation, share ownership, and earnings management of banks in Nigeria

Journal of Economics & Management, 2023-01, Vol.45 (1), p.26-43 [Peer Reviewed Journal]

Copyright University of Economics in Katowice 2023 ;ISSN: 1732-1948 ;EISSN: 2719-9975 ;DOI: 10.22367/jem.2023.45.02

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8
The Growth of Research in Earnings Management Phenomenon
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Article
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The Growth of Research in Earnings Management Phenomenon

Management dynamics in the knowledge economy, 2022-12, Vol.10 (4), p.360-375 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2286-2668 ;EISSN: 2392-8042 ;DOI: 10.2478/mdke-2022-0023

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9
Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks
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Article
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Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks

Zagreb International Review of Economics & Business, 2022-11, Vol.25 (2), p.1-18 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1849-1162 ;ISSN: 1331-5609 ;EISSN: 1849-1162 ;DOI: 10.2478/zireb-2022-0012

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10
Institutional investors and real earnings management: A meta-analysis
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Institutional investors and real earnings management: A meta-analysis

Economics and business review, 2022-07, Vol.8 (2), p.50-79 [Peer Reviewed Journal]

ISSN: 2392-1641 ;EISSN: 2450-0097 ;DOI: 10.18559/ebr.2022.2.4

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11
Accrual-based and cash-based earnings management in Algeria: substitution or complementary
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Article
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Accrual-based and cash-based earnings management in Algeria: substitution or complementary

Croatian Review of Economic, Business and Social Statistics, 2022-06, Vol.8 (1), p.1-17 [Peer Reviewed Journal]

ISSN: 2459-5616 ;ISSN: 1849-8531 ;EISSN: 2459-5616 ;DOI: 10.2478/crebss-2022-0001

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12
Intangible Assets, Goodwill and Earnings Management: Evidence from France and the UK
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Article
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Intangible Assets, Goodwill and Earnings Management: Evidence from France and the UK

Folia oeconomica stetinensia, 2022-06, Vol.22 (1), p.111-129 [Peer Reviewed Journal]

2022. This work is published under https://creativecommons.org/licenses/by-sa/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1730-4237 ;ISSN: 1898-0198 ;EISSN: 1898-0198 ;DOI: 10.2478/foli-2022-0006

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13
EVALUATING THE EFFECT OF MANAGERS' NARCISSISM ON BANKRUPTCY RISK AMONG COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE
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Article
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EVALUATING THE EFFECT OF MANAGERS' NARCISSISM ON BANKRUPTCY RISK AMONG COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE

Studia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice, 2022-06, Vol.32 (2), p.65-83 [Peer Reviewed Journal]

2022. 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: 1584-2339 ;ISSN: 2285-3065 ;EISSN: 2285-3065 ;DOI: 10.2478/sues-2022-0009

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14
Institutional investors and real earnings management: A meta-analysis 1
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Article
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Institutional investors and real earnings management: A meta-analysis 1

Economics and business review, 2022-01, Vol.8 (2), p.50-79 [Peer Reviewed Journal]

Copyright Poznan University of Economics 2022 ;ISSN: 2392-1641 ;EISSN: 2450-0097 ;DOI: 10.18559/ebr.2022.2.4

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15
Is short term debt maturity linked to real earning management?
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Article
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Is short term debt maturity linked to real earning management?

Management (Zielona Góra), 2022-01, Vol.26 (1), p.189-203 [Peer Reviewed Journal]

2022. This work is published under http://creativecommons.org/licenses/by-nc-nd/3.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2299-193X ;ISSN: 1429-9321 ;EISSN: 2299-193X ;DOI: 10.2478/manment-2019-0090

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16
The effect of stock market listing on real earnings management: Evidence from Algerian companies
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Article
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The effect of stock market listing on real earnings management: Evidence from Algerian companies

Nase Gospodarstvo (English)., 2021-12, Vol.67 (4), p.96-107 [Peer Reviewed Journal]

ISSN: 2385-8052 ;EISSN: 2385-8052 ;DOI: 10.2478/ngoe-2021-0024

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17
The incidence of earnings management on audit quality
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Article
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The incidence of earnings management on audit quality

Proceedings of the ... International Conference on Business Excellence, 2021-12, Vol.15 (1), p.783-792 [Peer Reviewed Journal]

ISSN: 2558-9652 ;EISSN: 2558-9652 ;DOI: 10.2478/picbe-2021-0073

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18
The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion
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Article
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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion

Business Systems Research, 2021-05, Vol.12 (1), p.96-108 [Peer Reviewed Journal]

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: 1847-9375 ;ISSN: 1847-8344 ;EISSN: 1847-9375 ;DOI: 10.2478/bsrj-2021-0007

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19
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
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Article
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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Journal of Economics & Management, 2021-01, Vol.43 (1), p.387-403 [Peer Reviewed Journal]

Copyright University of Economics in Katowice 2021 ;ISSN: 1732-1948 ;EISSN: 2719-9975 ;DOI: 10.22367/jem.2021.43.18

Digital Resources/Online E-Resources

20
Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam
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Article
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Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam

Management (Zielona Góra), 2021-01, Vol.25 (2), p.206-231 [Peer Reviewed Journal]

2021. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2299-193X ;ISSN: 1429-9321 ;EISSN: 2299-193X ;DOI: 10.2478/manment-2019-0080

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