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The relationship between the management of book income and taxable income under a moderate level of book-tax conformity

Chen, Ester; Gavious, Ilanit; Yosef, Rami - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 323-347

Persistent link: https://www.econbiz.de/10010228837

Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250

Persistent link: https://www.econbiz.de/10011563686

Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"

Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257

Persistent link: https://www.econbiz.de/10011574231

Complementary relationship between female directors and financial literacy in deterring earnings management : the case of high-technology firms

Chen, Ester; Gavious, Ilanit - In: Advances in accounting : a research annual 35 (2016), pp. 114-124

Persistent link: https://www.econbiz.de/10011713501

The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 57 (2017) 3, pp. 681-699

Persistent link: https://www.econbiz.de/10011798920

Does tax avoidance increase or decrease when tax enforcement is stronger? : evidence using CSR heterogeneity perspective

Gavious, Ilanit; Livne, Gilad; Chen, Ester - In: International review of financial analysis 84 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013472712

A proposed framework to reduce asymmetric information in equity offerings

Gavious, Ilanit - In: The Economists' voice 12 (2015) 1, pp. 31-36

Persistent link: https://www.econbiz.de/10011304789

Do private firm valuations contain incremental information content over routine analyst valuations?

Gavious, Ilanit; Parmet, Yisrael - In: Research in international business and finance 24 (2010) 2, pp. 223-234

Persistent link: https://www.econbiz.de/10003965085

Female directors and earnings management in high-technology firms

Gavious, Ilanit; Segev, Einav; Yosef, Rami - In: Pacific accounting review 24 (2012) 1, pp. 4-32

Persistent link: https://www.econbiz.de/10009562353

Earnings Management, Chapter 11 Emergence and Firm Value

Fisher, Timothy C. G. - 2017

We study the impact of earnings management prior to bankruptcy filing on the passage of firms through Chapter 11. Using data on 261 U.S. public firms, we construct three measures of earnings management, two of which are accounting (accrual) manipulation measures (discretionary accruals and...

Persistent link: https://www.econbiz.de/10012969167