Narrow search
Showing 1 - 10 of 6,604
Cover Image
Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus; Ditter, Dominik; Scherr, Elisabeth - In: Journal of emerging technologies in Accounting 12 (2015), pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
Cover Image
Financial reporting quality of private and public banks in India
Prasanna Kumar, Vijyapu; Kar, Sujata - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 6, pp. 712-729
Persistent link: https://www.econbiz.de/10014230071
Cover Image
Cosmetic earnings management and quarterly reporting : evidence from European companies
Stojanovic, Vladimir; Borowiecki, Karol Jan - In: International journal of economics and accounting : IJEA 6 (2015) 3, pp. 248-275
Persistent link: https://www.econbiz.de/10011458733
Cover Image
Comparison of cosmetic earnings management for the developed markets and emerging markets : some empirical evidence from the United States and Taiwan
Lin, Fengyi; Wu, Sheng-fu - In: Economic modelling 36 (2014), pp. 466-473
Persistent link: https://www.econbiz.de/10010416419
Cover Image
The relations among accounting conservatism, institutional investors and earnings manipulation
Lin, Fengyi; Wu, Chung-min; Fang, Tzu-yi; Wun, Jheng-ci - In: Economic modelling 37 (2014), pp. 164-174
Persistent link: https://www.econbiz.de/10010417768
Cover Image
Detecting target-driven earnings management based on the distribution of digits
Ullmann, Robert; Watrin, Christoph - In: Journal of business finance & accounting : JBFA 44 (2017) 1/2, pp. 63-93
Persistent link: https://www.econbiz.de/10011705301
Cover Image
Does mandatory IFRS convergence constrain rounding manipulations in accounting? : evidence from Chinese firms
Dang, Li; He, Daoping Steven; Sun, Yuefan - In: International journal of managerial and financial accounting 9 (2017) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10011795080
Cover Image
Evidence on the extent of cosmetic earnings and revenues management by Jordanian companies
Bader, Ahmad Ahed; Saleh, Mousa Mohammad Abdullah - In: International journal of economics and financial issues … 7 (2017) 3, pp. 20-30
Persistent link: https://www.econbiz.de/10011809237
Cover Image
Empirical evidence of the rounding phenomenon in reported pro forma earnings
He, Daoping - In: International journal of business 23 (2018) 4, pp. 301-311
Persistent link: https://www.econbiz.de/10011950411
Cover Image
Unusual patterns in reported segment earnings of US firms
Garza-Gomez, Xavier; Dong, Xiaobo; Yang, Ziyun - In: Journal of applied accounting research 16 (2015) 2, pp. 287-304
Persistent link: https://www.econbiz.de/10011379364