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~person:"Guan, Liming"
~person:"Ibrahim, Salma"
~person:"Shuto, Akinobu"
~subject:"Accounting policy"
~subject:"Benford's law"
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Search: subject:"earnings management"
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Accounting policy
Benford's law
Bilanzpolitik
34
Japan
18
Gewinn
11
Profit
11
Earnings management
9
Accrual
6
Eigentümerstruktur
6
Ownership structure
6
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6
earnings management
6
Accruals and deferrals
5
Führungskräfte
5
Managers
5
Rechnungsabgrenzung
5
Shareholder Value
5
Shareholder value
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Strategic management
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myopic problem
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Accounting
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1980-2000
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Accounting fraud
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Accounting law
2
Accrual manipulation
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Aktionäre
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Guan, Liming
Ibrahim, Salma
Shuto, Akinobu
Lobo, Gerald J.
27
Zülch, Henning
27
Habib, Ahsan
22
Campa, Domenico
20
Freidank, Carl-Christian
20
Hasan, Iftekhar
20
Iatridis, George
18
Zhou, Jian
17
Küting, Karlheinz
16
Sun, Bo
16
Yamaguchi, Tomoyasu
16
Ozili, Peterson K
15
Christensen, Theodore E.
14
Enomoto, Masahiro
14
Kim, Jeong-bon
14
Ronen, Joshua
14
Sundvik, Dennis
14
Thomas, Wayne B.
14
Walker, Martin
14
Jarboui, Anis
13
Kim, Yongtae
13
Ozili, Peterson K.
13
Seybert, Nicholas
13
Gounopoulos, Dimitrios
12
Jeanjean, Thomas
12
Khurana, Inder K.
12
Krishnan, Gopal V.
12
Lin, Fengyi
12
Myers, Linda A.
12
Müller, Stefan
12
Ahmed, Anwer S.
11
Anagnostopoulou, Seraina C.
11
Bansal, Manish
11
Collins, Daniel W.
11
Gavious, Ilanit
11
Hribar, Paul
11
Jaggi, Bikki
11
Kirsch, Hanno
11
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
5
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets
3
Journal of accounting and public policy
2
Accounting research journal
1
Asia-Pacific journal of accounting & economics : APJAE
1
Commercial lending review
1
Emerging Markets Finance and Trade
1
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Handbook of research on accounting and financial studies
1
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1
Journal of business finance & accounting : JBFA
1
Journal of international accounting auditing & taxation
1
Journal of international financial management and accounting
1
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1
Research in accounting regulation
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Review of accounting & finance
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The British accounting review : the journal of the British Accounting Association
1
The Japanese accounting review : TJAR
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ECONIS (ZBW)
34
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1
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1
Detecting
earnings
management
: a comparison of accrual and real earnings manipulation models
Nguyen, Thi Thu Ha
;
Ibrahim, Salma
;
Giannopulos, …
- In:
Journal of applied accounting research
24
(
2023
)
2
,
pp. 344-379
Persistent link: https://www.econbiz.de/10014234302
Saved in:
2
The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of
Earnings
Management
Ibrahim, Salma
-
2023
test their significance in
earnings
management
(EM) detection in firms that have artificially added accrual manipulation …
Persistent link: https://www.econbiz.de/10014265316
Saved in:
3
Risk reporting and earnings smoothing : signaling or managerial opportunism?
Monjed, Hend
;
Ibrahim, Salma
;
Jørgensen, Bjørn N.
- In:
Review of accounting & finance
21
(
2022
)
5
,
pp. 377-397
Persistent link: https://www.econbiz.de/10013454871
Saved in:
4
Earnings
management
to avoid losses and earnings declines in Croatia
Degiannakis, Stavros
;
Giannopulos, Geōrgios A.
; …
- In:
International journal of computational economics and …
9
(
2019
)
3
,
pp. 219-238
Persistent link: https://www.econbiz.de/10012115328
Saved in:
5
Earnings
Management
to Avoid Losses and Earnings Declines in Croatia
Degiannakis, Stavros Antonios
-
2018
evidence to the benchmark-beating literature by demonstrating international evidence of
earnings
management
around zero …
Persistent link: https://www.econbiz.de/10012910115
Saved in:
6
Are more able managers good future tellers? : learning from Japan
Ishida, Souhei
;
Kochiyama, Takuma
;
Shuto, Akinobu
- In:
Journal of accounting and public policy
40
(
2021
)
4
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012820234
Saved in:
7
Earnings
management
and fraud : a theoretical background and discussion
Ibrahim, Salma
;
Tahir, Muhammad
;
N'Guessan, Kevin
- In:
Handbook of research on accounting and financial studies
,
(pp. 343-364)
.
2020
Persistent link: https://www.econbiz.de/10012244044
Saved in:
8
The effect of institutional factors on discontinuities in earnings distribution : public versus private firms in Japan
Shuto, Akinobu
;
Iwasaki, Takuya
- In:
Journal of accounting, auditing & finance
30
(
2015
)
3
,
pp. 283-317
Persistent link: https://www.econbiz.de/10011303031
Saved in:
9
Getting compensation right : the choice of performance measures in CEO bonus contracts and
earnings
management
Tahir, Muhammad
;
Ibrahim, Salma
;
Nurullah, Mohamed
- In:
The British accounting review : the journal of the …
51
(
2019
)
2
,
pp. 148-169
Persistent link: https://www.econbiz.de/10012058797
Saved in:
10
Stable shareholdings, the decision horizon problem, and patterns of
earnings
management
Shuto, Akinobu
;
Iwasaki, Takuya
-
2014
-
2. rev. ed.
Persistent link: https://www.econbiz.de/10010434447
Saved in:
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