Narrow search
Showing 1 - 10 of 564
Cover Image
Auswirkungen der Goodwill-Bilanzierung auf das Controlling
Hachmeister, Dirk - In: Controlling : Zeitschrift für erfolgsorientierte … 18 (2006) 8/9, pp. 425-432
Persistent link: https://www.econbiz.de/10003374496
Cover Image
Earnings management strategies in the context of CFO turnover
Lüdtke, Jan-Philipp - 2010 - 1. ed.
Persistent link: https://www.econbiz.de/10003965281
Cover Image
Accounting choices of controllers : an insight into controller deliberations
Groot, Therèse de - 2015
Persistent link: https://www.econbiz.de/10011373355
Cover Image
Short Selling and Earnings Management : A Controlled Experiment
Fang, Vivian W. - 2017
During 2005 to 2007, the SEC ordered a pilot program in which one-third of the Russell 3000 index were arbitrarily chosen as pilot stocks and exempted from short-sale price tests. Pilot firms' discretionary accruals and likelihood of marginally beating earnings targets decrease during this...
Persistent link: https://www.econbiz.de/10012974205
Cover Image
Effectiveness of Earnings Management Control Mechanisms in India : A Diagnostic Study Using Structural Equation Modelling
Naser, Abdul; Natarajan, P - 2021
The paper aims to analyse effectiveness of earnings management control mechanism in controlling earnings management activities in India. Specifically, effectiveness of corporate governance, external auditing and accounting standards in controlling earnings management practices are analysed....
Persistent link: https://www.econbiz.de/10013235076
Cover Image
Management control systems and real earnings management : effects on firm performance
García Osma, Beatriz; Gomez-Conde, Jacobo; … - In: Management accounting research 55 (2022), pp. 1-22
Persistent link: https://www.econbiz.de/10013256013
Cover Image
Contextual influence on evaluative style and its effectiveness : three avenues for future research
Noeverman, Jan; Koene, B. A. S. - 2010
Persistent link: https://www.econbiz.de/10009013004