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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17
evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The …The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on …, management ownership, concentration of ownership, board size, board independence, CEO duality) on АС in China. The large sample …
Persistent link: https://www.econbiz.de/10012672056
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Earnings management under GAAP versus IFRS : evidence from an emerging market
Grabinski, Konrad; Vladu, Alina Beattrice - In: African journal of accounting, auditing and finance : AJAAF 4 (2015) 4, pp. 294-311
Persistent link: https://www.econbiz.de/10011545446
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Drivers of earnings management and conservatism in the German stock market : effects of IFRS adoption and family governance
Günther, Nina Angela - 2011
Persistent link: https://www.econbiz.de/10009297580
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The effect of mandatory adoption of IFRS on value relevance of future earnings
Jung, Hyun-Uk; Mun, Tae-Hyoung - In: Journal of international trade & commerce 16 (2020) 5, pp. 183-203
Persistent link: https://www.econbiz.de/10012592671
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Impact of improved corporate governance and regulations on earnings management practices : analysis of 7 industries from the Indian national stock exchange
Thoppan, Jose Joy; Nathan, Robert Jeyakumar; Victor, Vijay - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-15
Indian Accounting standards which are converged with the IFRS. Findings suggest that services firms are engaging in …
Persistent link: https://www.econbiz.de/10012628758
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The impact of corporate governance and ownership structure reforms on earnings quality in China
Ji, Xu-dong; Ahmed, Kamran; Lu, Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 169-198
Persistent link: https://www.econbiz.de/10011305188
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Institutional investors and earnings management associated with controlling shareholders' promises : evidence from the split share structure reform in China
Wilson, Mark; Wang, Kun; Wu, Yue; Lau, Archie - In: Journal of contemporary accounting & economics 18 (2022) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10014226608
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Accrual-based and real earnings management : an international comparison for investor protection
Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2015 - 2. rev. ed.
Persistent link: https://www.econbiz.de/10011293621
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The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo; Lee, Hakyin; Marquardt, Carol - In: Journal of accounting & economics 67 (2019) 1, pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
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Determinant of non-GAAP earnings management practices and its impact on firm value
Ibrani, Ewing Yuvisa; Faisal, Faisal; Handayani, Yenny Dwi - In: Cogent business & management 6 (2019), pp. 1-17
This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains...
Persistent link: https://www.econbiz.de/10012116701