Search Results - subject:"Creative Accounting"

Too scared to make mistakes at home : CEO hometown identity and corporate risk-taking

Chen, Jing; Hu, Peiwen; Liu, Shan; Liu, Xinghe - In: Research in international business and finance 70 (2024) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10015056440

Refinancing risk, earnings management, and stock return

Wang, Shu Feng; Kim, Yura; Kim, Seonmi; Song, Kyojik "Roy" - In: Research in international business and finance 70 (2024) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10015056477

Audit quality and financial statement manipulation : the moderating effect of tone at the top

Marais, Alastair - In: International journal of economics and financial issues … 14 (2024) 5, pp. 220-232

Persistent link: https://www.econbiz.de/10015085262

Ownership shares and directors' proportion as majority shareholders on earnings management moderated by board activity

Kristanti, Farida Titik; Riyadh, Hosam Alden; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-20

This study looks into a theoretical model exploring the effects of ownership shares and directors’ proportions as majority shareholders on earnings management. Furthermore, the primary objective of this research is to investigate the moderating role of board meeting frequency between ownership...

Persistent link: https://www.econbiz.de/10014526024

HQ controls, agency costs, and procedural justice

Chatzopoulou, Erifili-Christina; Lioukas, Spyros; … - In: Global strategy journal 14 (2024) 3, pp. 421-451

Persistent link: https://www.econbiz.de/10015097562

Tourism business management in the aspect of earnings management by travel agencies in times disease threats : evidence from Poland

Franczak, Iwona; Bakota, Daniel - In: Journal of business economics and management 25 (2024) 4, pp. 774-788

This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....

Persistent link: https://www.econbiz.de/10015098661

CEO gender's impact on creative accounting motives and manipulation : evidence from Slovakia

Michulek, Jakub; Križanová, Anna - In: Corporate Practices: Policies, Methodologies, and …, (pp. 479-493). 2024

Persistent link: https://www.econbiz.de/10014564309

Creative accounting and the possibility of its detection in the evaluation of the company by expert

Adámiková, Eva; Čorejová, Tatiana - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-12

clearly states, in selected two representative companies, how significantly creative accounting can influence the final value … valuing the company. Background: Creative accounting is an important issue that is being addressed worldwide. It can have … creative accounting, methods of determining the general value of the company's assets, specifically the property method, and …

Persistent link: https://www.econbiz.de/10012626216

Creative accounting and shareholders wealth maximization in listed consumer googds companies in Nigeria

Iredele, Oluwamayowa Olalekan; Adeyeye, Gbaegesin Babatunde - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 1, pp. 49-66

Persistent link: https://www.econbiz.de/10013347684

Do female directors affect accounting conservatism in European Union?

Alves, Sandra - In: Cogent business & management 10 (2023) 2, pp. 1-22

Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, female directors may con-tribute to improve board performance and earnings quality....

Persistent link: https://www.econbiz.de/10014504782