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VC political connections and IPO earnings management
Wang, Qing; Anderson, Hamish D.; Chi, Jing - In: Emerging markets review 35 (2018), pp. 148-163
Persistent link: https://www.econbiz.de/10012114734
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Political connections and corporate financial decision making
Belghitar, Yacine; Clark, Ephraim; Saeed, Abubakr - In: Review of quantitative finance and accounting 53 (2019) 4, pp. 1099-1133
Persistent link: https://www.econbiz.de/10012234496
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The impact of surplus free cash flow and audit quality on earnings management : the case of growth triangle countries
Rusmin, Rusmin; Hartadi, Bambang - In: Asian review of accounting 22 (2014) 3, pp. 217-232
Persistent link: https://www.econbiz.de/10010414837
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Underwriter-auditor relationship and pre-IPO earnings management : evidence from China
Du, Xingqiang; Li, Xu; Liu, Xuejiao; Lai, Shaojuan - In: Journal of business ethics : JOBE 152 (2018) 2, pp. 365-392
Persistent link: https://www.econbiz.de/10011926967
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Do modified audit opinions have economic consequences? : empirical evidence based on financial constraints
Lin, Zhiwei; Jiang, Yihong; Xu, Yixuan - In: China journal of accounting research : CJAR 4 (2011) 3, pp. 135-154
We present a framework and empirical evidence to explain why, on average, 11% of listed firms in China received modified audit opinions (MAOs) between 1992 and 2009. We argue that there are two reasons for this phenomenon: strong earnings management incentives lower firms’ financial reporting...
Persistent link: https://www.econbiz.de/10011823741
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Internal corporate governance, CEO turnover, and earnings management
Hazarika, Sonali; Karpoff, Jonathan M.; Nahata, Rajarishi - In: Journal of financial economics 104 (2012) 1, pp. 44-69
Persistent link: https://www.econbiz.de/10009550154
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Earnings management and market liquidity
Ascioglu, Asli; Hedge, Shantaram; Krishnan, Gopal V.; … - In: Review of quantitative finance and accounting 38 (2012) 2, pp. 257-274
Persistent link: https://www.econbiz.de/10009532209
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Loan loss provisions, earnings management and capital management under IFRS : the case of EU commercial banks
Leventis, Stergios; Dimitropoulos, Panagiotis E.; … - In: Journal of financial services research : JFSR 40 (2011) 1/2, pp. 103-122
Persistent link: https://www.econbiz.de/10009309810
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The relationship between non-audit fees and audit quality : dealing with the endogeneity issue
Garmona, Pedro; Momparler, Alexandre; Lassala, Carlos - In: Journal of service theory and practice : JSTP 25 (2015) 6, pp. 777-795
Persistent link: https://www.econbiz.de/10011392394
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Financial statement errors : evidence from the distributional properties of financial statement numbers
Amiram, Dan; Bozanic, Zahn; Rouen, Ethan - In: Review of accounting studies 20 (2015) 4, pp. 1540-1595
Persistent link: https://www.econbiz.de/10011396652