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Material Type: Article
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THE PRACTICAL ADAPTATION AND SOME ECONOMIC ASPECTS OF THE INTERNATIONAL ACCOUNTING STANDARDSStudia Universitatis Babeș-Bolyai. Oeconomica, 2010-01, Vol.55 (2), p.41-63 [Peer Reviewed Journal]Copyright Babes-Bolyai University, STUDIA UNIVERSITATIS BABES-BOLYAI Aug 2010 ;ISSN: 2065-9644 ;ISSN: 1220-0506 ;EISSN: 2065-9644Digital Resources/Online E-Resources |
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Material Type: Article
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An assessment of the application of earnings management objectives and instruments in financial reporting – evidence of survey research resultsAnalele ştiinţifice ale Universităţii Al. I. Cuza din Iaşi. Secţiunea IIIc, Ştiinţe economice (1976), 2013, Vol.60 (2), p.331-356ISSN: 0379-7864 ;EISSN: 2068-8717 ;DOI: 10.2478/aicue-2013-0022Digital Resources/Online E-Resources |
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3 |
Material Type: Article
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A review of earnings management in private firms in response to tax rate changesNordic tax journal, 2017-12, Vol.1 (1), p.151-161 [Peer Reviewed Journal]ISSN: 2246-1809 ;EISSN: 2246-1809 ;DOI: 10.1515/ntaxj-2017-0011Full text available |
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4 |
Material Type: Article
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Board independence, earnings management and the moderating effect of family ownership in JordanManagement & Marketing, 2018-06, Vol.13 (2), p.985-994 [Peer Reviewed Journal]Copyright De Gruyter Open Sp. z o.o. 2018 ;ISSN: 1842-0206 ;EISSN: 1842-0206 ;EISSN: 2069-8887 ;DOI: 10.2478/mmcks-2018-0017Full text available |
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5 |
Material Type: Article
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Impact of selected personality traits on accountants' attitudes toward accounts manipulation: Evidence from SloveniaNase Gospodarstvo (English)., 2018-09, Vol.64 (3), p.23-35 [Peer Reviewed Journal]2018. This work is published under NOCC (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2385-8052 ;ISSN: 0547-3101 ;EISSN: 2385-8052 ;DOI: 10.2478/ngoe-2018-0015Full text available |
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6 |
Material Type: Article
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Determinant of love of money and organization ethics environment implication to earnings management behavioural perceivesHolistica : Journal of business and public administration, 2018-12, Vol.9 (3), p.27-32 [Peer Reviewed Journal]ISSN: 2067-9785 ;EISSN: 2067-9785 ;DOI: 10.2478/hjbpa-2018-0020Full text available |
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7 |
Material Type: Article
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Testing the Beneish Model Relevance in Case of Entities with Confirmed Reputational RiskActa Marisiensis. Seria Oeconomica (Online), 2019-12, Vol.13 (1), p.43-48 [Peer Reviewed Journal]ISSN: 2668-3989 ;EISSN: 2668-3989 ;DOI: 10.2478/amso-2019-0005Full text available |
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8 |
Material Type: Article
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The impact of related parties’ trading on the listed company’s earnings management - evidence in VietnamManagement (Zielona Góra), 2020-01, Vol.24 (2), p.181-208 [Peer Reviewed Journal]2020. 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: 1429-9321 ;ISSN: 2299-193X ;EISSN: 2299-193X ;DOI: 10.2478/manment-2019-0053Full text available |
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9 |
Material Type: Article
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Dependency Analysis Between Various Profit Measures and Corporate Total Assets for Visegrad Group’s Business EntitiesOrganizacija, 2020-02, Vol.53 (1), p.80-90 [Peer Reviewed Journal]2020. 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: 1581-1832 ;ISSN: 1318-5454 ;EISSN: 1581-1832 ;DOI: 10.2478/orga-2020-0006Full text available |
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10 |
Material Type: Article
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Ownership Structure and Earnings Management: Empirical Evidence from Vietnam Real Estate SectorReal estate management and valuation, 2020-06, Vol.28 (2), p.37-51 [Peer Reviewed Journal]ISSN: 2300-5289 ;EISSN: 2300-5289 ;DOI: 10.1515/remav-2020-0014Full text available |
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11 |
Material Type: Article
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The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital MarketFolia oeconomica stetinensia, 2020-12, Vol.20 (2), p.66-81 [Peer Reviewed Journal]2020. 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: 1730-4237 ;ISSN: 1898-0198 ;EISSN: 1898-0198 ;DOI: 10.2478/foli-2020-0036Full text available |
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12 |
Material Type: Article
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The impact of the IFRS 15 implementation on the revenue-based earnings management in PolandJournal 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.2021.43.18Digital Resources/Online E-Resources |
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13 |
Material Type: Article
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Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from VietnamManagement (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-2019-0080Full text available |
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14 |
Material Type: Article
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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s OpinionBusiness 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-2021-0007Full text available |
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15 |
Material Type: Article
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The effect of stock market listing on real earnings management: Evidence from Algerian companiesNase Gospodarstvo (English)., 2021-12, Vol.67 (4), p.96-107 [Peer Reviewed Journal]ISSN: 2385-8052 ;EISSN: 2385-8052 ;DOI: 10.2478/ngoe-2021-0024Full text available |
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16 |
Material Type: Article
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The incidence of earnings management on audit qualityProceedings 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-2021-0073Full text available |
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17 |
Material Type: Article
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Institutional investors and real earnings management: A meta-analysis 1Economics 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.2022.2.4Full text available |
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18 |
Material Type: 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-2019-0090Full text available |
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19 |
Material Type: Article
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Accrual-based and cash-based earnings management in Algeria: substitution or complementaryCroatian 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-2022-0001Full text available |
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20 |
Material Type: Article
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Intangible Assets, Goodwill and Earnings Management: Evidence from France and the UKFolia 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-2022-0006Full text available |