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Corporate governance and earnings management : evidence from Vietnamese listed firms
Nguyen, Quynh; Kim, Maria H.; Ali, Searat - In: International review of economics & finance : IREF 89 (2024) 1, pp. 775-801
Persistent link: https://www.econbiz.de/10014446525
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Tax avoidance and the auditor's opinion : the role of uncertainty and government ownership : evidence from the stock market of Iran
Taherinia, Masoud; Abdi, Mohammad; Dormishi, Marziyeh - In: Australasian accounting business and finance journal : AABF 16 (2022) 3, pp. 73-94
Persistent link: https://www.econbiz.de/10013503407
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Auditor's choice and earning management after Enron scandals : empirical approach in French context
Azibi, Jamel; Tahar, Rajhi Mohamed - In: International journal of critical accounting : IJCA 5 (2013) 5, pp. 485-501
Persistent link: https://www.econbiz.de/10010378472
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Ownership structure, financial reporting fraud and audit quality : Chinese evidence
Chen, Yu; Rezaee, Zabihollah - In: International journal of accounting, auditing and … 9 (2013) 1, pp. 75-99
Persistent link: https://www.econbiz.de/10009793406
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Earnings quality and audit attributes in high concentrated ownership market
Ahmed Hussein Al-Rassas; Hasnah Kamardin - In: Corporate governance : the international journal for … 16 (2016) 2, pp. 377-399
Persistent link: https://www.econbiz.de/10011521694
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Independent directors and earnings management : the moderating effects of controlling shareholders and the divergence of cash-flow and control rights
Wu, Soushan; Chen, Chin-Mei; Lee, Pei-Ching - In: The North American journal of economics and finance : a … 35 (2016), pp. 153-165
Persistent link: https://www.econbiz.de/10011672311
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The role of large shareholders in goodwill impairment decisions : evidence from China
Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - In: Emerging markets review 59 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10014533570
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Ownership concentration, modified audit opinion, and auditor switch : new evidence and method
Hu, May; Muhammad, Abdul; Yang, Jingjing - In: The North American journal of economics and finance : a … 61 (2022), pp. 1-12
Persistent link: https://www.econbiz.de/10013449319
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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The impact of audit quality on earnings management and cost of equity capital : evidence from a developing market
Le, Ben; Moore, Paula Hearn - In: Journal of financial reporting & accounting : JFRA 21 (2023) 3, pp. 695-728
Persistent link: https://www.econbiz.de/10014304980