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Discussion of "Consistency in management earnings guidance patterns"

Siougle, Georgia - In: The international journal of accounting 57 (2022) 1, pp. 1-7

Persistent link: https://www.econbiz.de/10013192534

Effects of IFRS adoption on tax-induced incentives for financial earnings management : evidence from Greece

Karampinis, Nikolaos I.; Hevas, Dimosthenis L. - In: The international journal of accounting : TIJA 48 (2013) 2, pp. 218-247

Persistent link: https://www.econbiz.de/10009762672

Management Forecasts and the Persistence of Earnings and Earnings Components

Chronopoulos, Panagiotis I. - 2019

We investigate the implications of voluntary forecasting activity on the persistence of actual reported figures. We further explore the impact of managements' error direction (i.e. pessimistic versus optimistic manager) on the persistence of actual reported figures. We finally explore whether...

Persistent link: https://www.econbiz.de/10012891540

The impact of debt, taxation and financial crisis on earnings management : the case of Greece

Mamatzakis, Emmanuel C.; Pegkas, Panagiotis; … - In: Managerial finance 49 (2023) 1, pp. 110-134

Persistent link: https://www.econbiz.de/10013503605