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La gestion stratégique des résultats : le modèle anglo-saxon convient-il au contexte suisse?
Cormier, Denis; Magnan, Michel; Morard, Bernard - 1997
Persistent link: https://www.econbiz.de/10000983921
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Income smoothing and consumption smoothing
Morduch, Jonathan - 1995
Persistent link: https://www.econbiz.de/10000918982
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Income smoothing and consumption smoothing
Morduch, Jonathan - 1995
Persistent link: https://www.econbiz.de/10000922208
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Gewinnbezugsrecht und bilanzpolitische Gestaltungsmöglichkeiten in der GmbH
Mueller-Thuns, Thomas - 1989
Persistent link: https://www.econbiz.de/10000781035
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The effect of income smoothing on stock price
Wu, Chunchi - In: Advances in quantitative analysis of finance and … 7 (1999), pp. 83-96
Persistent link: https://www.econbiz.de/10001409330
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Financial failure and managers' accounting responses : Finnish evidence
Kallunki, J.-P.; Martikainen{{}}, T. - In: Journal of multinational financial management 9 (1999) 1, pp. 15-26
Persistent link: https://www.econbiz.de/10001372967
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Takeovers and incentives for earnings management : an empirical analysis
Easterwood, Cintia M. - In: The journal of applied business research 14 (1997/98) 1, pp. 29-47
Persistent link: https://www.econbiz.de/10001233268
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Earnings management to exceed thresholds
Degeorge, François; Patel, Jayendu; Zeckhauser, Richard - In: The journal of business : B 72 (1999) 1, pp. 1-33
Persistent link: https://www.econbiz.de/10001255831
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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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Overvalued equity, benchmark beating and unexpected accruals
Coulton, Jeffrey J.; Saune, Naibuka; Taylor, Stephen L. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 989-1014
Persistent link: https://www.econbiz.de/10011441367