Search Results - subject:"Earnings manipulation"

Detecting tax evasion when tax and accounting earnings match

Kourdoumpalou, Stavroula - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 279-288

Persistent link: https://www.econbiz.de/10011780810

Truthfulness in accounting : how to discriminate accounting manipulators from non-manipulators

Vladu, Alina Beattrice; Amat Salas, Oriol; Cuzdriorean, … - In: Journal of business ethics : JOBE 140 (2017) 4, pp. 633-648

Persistent link: https://www.econbiz.de/10011660179

A cross-country study on manipulations in financial statements of listed companies

Hasan, Md Shamimul; Omar, Normah; Barnes, Paul; … - In: Journal of Financial Crime 24 (2017) 4, pp. 656-677

existing literature of earnings manipulation. …

Persistent link: https://www.econbiz.de/10014866429

Why is insider trading law ineffective? : three antitrust suggestions

Dalko, Viktoria; Wang, Michael H. - In: Studies in economics and finance 33 (2016) 4, pp. 704-715

Persistent link: https://www.econbiz.de/10011722570

Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?

Iatridis, George - In: International review of financial analysis 45 (2016), pp. 1-17

Persistent link: https://www.econbiz.de/10011580728

Why is insider trading law ineffective? Three antitrust suggestions

Dalko, Viktoria; Wang, Michael H. - In: Studies in Economics and Finance 33 (2016) 4, pp. 704-715

Purpose The purpose of this paper is to uncover the essence of insider trading, explain why insider trading law is ineffective and provide implications of the effectiveness of the law. Design/methodology/approach This conceptual paper offers three propositions. The first two are based on a...

Persistent link: https://www.econbiz.de/10015013946

Managerial discretion over loan loss reserves during the global financial crisis

Hansen, Glen - In: The international journal of business and finance … 9 (2015) 1, pp. 51-61

Persistent link: https://www.econbiz.de/10010515390

Insider trading before accounting scandals

Agrawal, Anup; Cooper, Tommy - In: The journal of corporate finance : contracting, … 34 (2015), pp. 169-190

Persistent link: https://www.econbiz.de/10011420934

Predicting loan loss provisions by including loan type characteristics

Hansen, Glen - In: The international journal of business and finance … 9 (2015) 2, pp. 53-67

Persistent link: https://www.econbiz.de/10010510016

Corporate philanthropy in the US stock market : evidence on corporate governance, value relevance and earnings manipulation

Iatridis, George - In: International review of financial analysis 39 (2015), pp. 113-126

Persistent link: https://www.econbiz.de/10011573087