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Management's causal reasoning on performance and earnings management
Aerts, Walter; Zhang, Shuyu - In: European management journal 32 (2014) 5, pp. 770-783
Persistent link: https://www.econbiz.de/10010415679
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Earnings management, asset restructuring, and the threat of exchange delisting in an earnings-based regulatory regime
Cheng, Peng; Aerts, Walter; Jorissen, Ann - In: Corporate governance : an international review 18 (2010) 5, pp. 438-456
Persistent link: https://www.econbiz.de/10008689014
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Causal disclosures on earnings and earnings management in an IPO setting
Aerts, Walter; Cheng, Peng - In: Journal of accounting and public policy 30 (2011) 5, pp. 431-459
Persistent link: https://www.econbiz.de/10009376581
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Management's earnings justification and earnings management under different institutional regimes
Aerts, Walter; Cheng, Peng; Tarca, Ann - In: Corporate governance : an international review 21 (2013) 1, pp. 93-115
Persistent link: https://www.econbiz.de/10009714420