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When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry; Sloan, Richard G. - In: Journal of accounting & economics 73 (2022) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
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Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
Dilger, Thomas; Graschitz, Sabine - In: International journal of business and economic sciences … 8 (2015) 2, pp. 69-86
Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...
Persistent link: https://www.econbiz.de/10011433999
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Earnings management under GAAP versus IFRS : evidence from an emerging market
Grabinski, Konrad; Vladu, Alina Beattrice - In: African journal of accounting, auditing and finance : AJAAF 4 (2015) 4, pp. 294-311
Persistent link: https://www.econbiz.de/10011545446
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Cisco Systems, Inc. : minding the GAAP?
Jeffrey, Cynthia G.; Perkins, Jon D. - In: Issues in accounting education 30 (2015) 4, pp. 329-352
Persistent link: https://www.econbiz.de/10011412861
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Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
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Earnings management and performance of IPO firms : evidence from India
Mangala, Deepa; Dhanda, Mamta - In: Indian journal of corporate governance 12 (2019) 1, pp. 39-58
Persistent link: https://www.econbiz.de/10012109529
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Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?
Omonuk, Joseph B.; Dodor, Jean Baptiste Koffi - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 101-115
Persistent link: https://www.econbiz.de/10011636117
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Investigation on the value relevance of accounting information : evidence from incorporated companies in the Singapore capital market
Basil Abeifaa Der; Polak, Petr; Masairol Masri - In: Investment management and financial innovations 13 (2016) 3, pp. 9-21
Persistent link: https://www.econbiz.de/10011666533
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Internationale Bilanzpolitik : Einfluss der Bilanzpolitik nach IFRS und US GAAP auf die Darstellung der wirtschaftlichen Unternehmenslage mit Beipielen internationaler Automobilzul...
Pochmann, Günter; Sendel-Müller, Markus; Kischewski, Sven - 2012
Bilanzpolitik ist die zielgerichtete Gestaltung des Jahresabschlusses. Damit versucht die Geschäftsleitung das Bild der wirtschaftlichen Lage in ihrem Sinne einzufärben. Der Bilanzanalyst versucht nun seinerseits, genutzte Gestaltungsspielräume aufzudecken. Sein Ziel ist es, ein "ehrlicheres"...
Persistent link: https://www.econbiz.de/10011338534
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Creative accounting practicies in Slovakia after passing financial crisis
Škoda, Miroslav; Lengyelfalusy, Tomáš; Gabrhelová, … - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 2, pp. 71-86
Persistent link: https://www.econbiz.de/10012216073