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Empirical study on accounting and tax differences in the case of an economic entity
Onose, Valeriu Laurenţiu; Necşulescu, Ecaterina - In: Acta Universitatis Danubius / Oeconomica 11 (2015) 2, pp. 273-286
Persistent link: https://www.econbiz.de/10011513045
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The integration of the accounting system for implementing World Class Manufacturing (WCM) principles
Averina, O. I.; Kolesnik, N. F.; Makarova, L. M. - In: European research studies 19 (2016) 3A, pp. 53-69
Persistent link: https://www.econbiz.de/10012009378
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Earnings targets and annual bonus incentives
Indjejikian, J. Raffi; Matějka, Michal; Merchant, … - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1227-1258
Persistent link: https://www.econbiz.de/10010407925
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The COVID-19 Shock and equity shortfall : firm-level evidence from Italy
Carletti, Elena; Oliviero, Tommaso; Pagano, Marco; … - 2020
Persistent link: https://www.econbiz.de/10012384190
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The COVID-19 shock and equity shortfall : firm-level evidence from Italy
Carletti, Elena; Oliviero, Tommaso; Pagano, Marco; … - 2020 - This version July 2020
Persistent link: https://www.econbiz.de/10012293555
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The COVID-19 shock and equity shortfall : firm-level evidence from Italy
Carletti, Elena; Oliviero, Tommaso; Pagano, Marco; … - 2020
We employ a representative sample of 80,972 Italian firms to forecast the drop in profits and the equity shortfall triggered by the COVID-19 lockdown. A 3-month lockdown generates an aggregate yearly drop in profits of about 10% of GDP, and 17% of sample firms, which employ 8.8% of the sample's...
Persistent link: https://www.econbiz.de/10012259870
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Earnings management para evitar reportar pérdidas: Chile, 2010-2014
Cornejo Saavedra, Edinson Edgardo - In: Journal of economics, finance & administrative science 23 (2018) 45, pp. 167-181
avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach The analysis is …. Findings The results showed unusually low frequencies of small losses and small declines in earnings and unusually high … The study presents evidence of possible earnings management activity to avoid reporting losses and earnings decreases …
Persistent link: https://www.econbiz.de/10012010199
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Differential volume and price reactions to loss announcements and the association with loss reversals
Dorminey, Jack; Sivakumar, Kumar; Vijayakumar, Jayaraman - In: Journal of accounting, auditing & finance 33 (2018) 2, pp. 151-173
Persistent link: https://www.econbiz.de/10011859183
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Bloated balance sheets and stock returns : asymmetries between profit and loss firms
Papanastasopoulos, Georgios A. - In: Economics and Business Letters : EBL 8 (2019) 1, pp. 53-61
Persistent link: https://www.econbiz.de/10012154936
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The COVID-19 shock and equity shortfall : firm-level evidence from Italy
Carletti, Elena; Oliviero, Tommaso; Pagano, Marco; … - 2020
Persistent link: https://www.econbiz.de/10012319422