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The influence of foreign currency earnings and foreign capital on earnings management
Modekurti, Kameshwar Rao; Nihar, K. Lubza - In: Afro-Asian Journal of Finance and Accounting : AAJFA 11 (2021) 3, pp. 353-375
Persistent link: https://www.econbiz.de/10012594357
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Accounting accruals and information asymmetry in Europe
Cerqueira, Antonio; Pereira, Claudia - In: Prague economic papers : a bimonthly journal of … 24 (2015) 6, pp. 638-661
Persistent link: https://www.econbiz.de/10011413388
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Firm growth and the pricing of discretionary accruals
Robin, Ashok J.; Wu, Qiang - In: Review of quantitative finance and accounting 45 (2015) 3, pp. 561-590
Persistent link: https://www.econbiz.de/10011532003
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Post-initial public offering earnings management driven by insider selling motives : using KOSDAQ initial public offerings
Cheon, Youngsoon S.; Kim, Moonchul; Hwang, Munho - In: Asia-Pacific journal of financial studies 40 (2011) 5, pp. 627-657
Persistent link: https://www.econbiz.de/10009566679
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Insider-trading, discretionary accruals and information asymmetry
Chowdhury, Abu; Mollah, Sabur; Al Farooque, Omar - In: The British accounting review : the journal of the … 50 (2018) 4, pp. 341-363
Persistent link: https://www.econbiz.de/10011881272
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CEO inside debt, income smoothing, and stock price informativeness
Shu, Sydney Qing - In: Accounting and business research 51 (2021) 1, pp. 65-95
Persistent link: https://www.econbiz.de/10012424388
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Event-specific earnings management : additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek; Dixon, Robert; Al-Hamadeen, Radhi - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 78-98
Persistent link: https://www.econbiz.de/10011724569
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Event-specific earnings management: additional evidence from US M&A pre-and post-SOX
Alsharairi, Malek; Dixon, Robert; Al-Hamadeen, Radhi - In: Journal of Financial Reporting and Accounting 15 (2017) 1, pp. 78-98
Purpose The purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act (SOX) has affected pre-merger earnings management. Design/methodology/approach The authors used a sample of over...
Persistent link: https://www.econbiz.de/10014869864
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Can auditors mitigate information asymmetry in M&As? : an empirical analysis of the method of payment in Belgian transactions
Luypaert, Mathieu; Van Caneghem, Tom - In: Auditing : a journal of practice & theory 33 (2014) 1, pp. 57-91
Persistent link: https://www.econbiz.de/10010425008
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Liquidity and information asymmetry considerations in corporate takeovers
Adra, Samer; Barbopoulos, Leonidas G. - In: The European journal of finance 25 (2019) 7, pp. 724-743
Persistent link: https://www.econbiz.de/10012207025