Search Results - subject:"Bilanzpolitik"

Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility

Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...

Persistent link: https://www.econbiz.de/10014527123

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

The study's purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016 through 2020, the sample consisted of 61...

Persistent link: https://www.econbiz.de/10014529050

Audit committee effectiveness, audit quality and earnings management : evidence from Ghana

Bawuah, Isaac - In: Cogent business & management 11 (2024) 1, pp. 1-22

The paper investigates the effect of Audit Committee Effectiveness (ACE) on Earnings Management (EM) and consequently examines whether audit quality (Big4) can moderate the link between ACE and EM in Ghana. First, the study uses panel data from 25 non-financial firms in Ghana, and employs the...

Persistent link: https://www.econbiz.de/10014529389

Past, present, and future of earnings management research

Thu Hien Bui - In: Cogent business & management 11 (2024) 1, pp. 1-19

Earnings management has been a subject of extensive research, experiencing substantial growth recently and anticipated to continue in the years ahead. This paper employs bibliometric analysis, examining the Scopus database of publications from 1993 to 2021, to enhance our understanding of...

Persistent link: https://www.econbiz.de/10014529734

Targets' earnings management and ownership decisions in M&A : can less be more?

Perafán-Peña, Héctor Fabio; Gill de Albornoz Noguer, … - In: Finance research letters 62 (2024) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10014530864

Leverage, earnings management and audit industry specialization : the case of Palestinian-listed companies

Muhtaseb, Hind; Paz, Veronica; Tickell, Geoffrey; … - In: Asian journal of accounting research 9 (2024) 1, pp. 78-93

Persistent link: https://www.econbiz.de/10014531275

The moderating role of board diversity on the relationship between ownership structure and real earnings management

Akter, Aklima; Wan Fadzilah Wan Yusoff; Abdul-Hamid, … - In: Asian journal of accounting research 9 (2024) 2, pp. 98-115

Persistent link: https://www.econbiz.de/10014531463

Earnings management with the absence of income tax avoidance motivation : evidence from pre-, during, and post- global financial crisis

Atayah, Osama; Marashdeh, Hazem; Hamdan, Allam Mohammed … - In: Asian journal of accounting research 9 (2024) 2, pp. 153-168

Persistent link: https://www.econbiz.de/10014531509

External financing sensitivities and inefficient R&D investment : Evidence from China

Chiu, Sheng-Hsiung; Lin, Tzu-Yu; Pan, Lu - In: Research in international business and finance 70 (2024) 1, pp. 1-31

Persistent link: https://www.econbiz.de/10015053641

Worldwide board reforms and financial reporting quality

Chen, Ruiyuan (Ryan); Liu, Feiyu (Andy); Zhao, Chen - In: Research in international business and finance 69 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10015052362