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Unethical financial decision-making : personal gain vs. concern for others
Collins, Frank; Holzmann, Oscar; Lowensohn, Suzanne; … - In: Advances in accounting behavioral research 10 (2007), pp. 77-100
Persistent link: https://www.econbiz.de/10003525333
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Joint effects of principles-based versus rules-based standards and auditor type in constraining financial managers's aggressive reporting
Jamal, Karim; Tan Hun Tong - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1325-1346
Persistent link: https://www.econbiz.de/10008652262
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Principles-based versus rules-based accounting standards : the influence of standard precision and audit committee strength on financial reporting decisions
Agoglia, Christopher P.; Doupnik, Timothy S.; Tsakumis, … - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 747-767
Persistent link: https://www.econbiz.de/10009156984
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Accounting complexity, misreporting, and the consequences of misreporting
Peterson, Kyle - In: Review of accounting studies 17 (2012) 1, pp. 72-95
Persistent link: https://www.econbiz.de/10009545881
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Detecting earnings management : a new approach
Dechow, Patricia M.; Hutton, Amy P.; Kim, Jung Hoon; … - In: Journal of accounting research 50 (2012) 2, pp. 275-334
Persistent link: https://www.econbiz.de/10009552302
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Ethical perceptions on earnings management
Ajit, D.; Donker, Han; Lin, Kui-ying - In: International journal of behavioural accounting and … 3 (2012) 3/4, pp. 163-187
Persistent link: https://www.econbiz.de/10009759535
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Pro forma earnings disclosure : the effects of non-GAAP earnings and earnings-before on investors' information processing
Reimsbach, Daniel - In: Journal of business economics : JBE 84 (2014) 4, pp. 479-515
Persistent link: https://www.econbiz.de/10010354749
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A literature synthesis of experimental studies on management earnings guidance
Han, Jun - In: Journal of accounting literature : the official journal … 31 (2013) 1, pp. 49-70
Persistent link: https://www.econbiz.de/10010476492
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Advantageous comparison and rationalization of earnings management
Brown, Timothy J. - In: Journal of accounting research 52 (2014) 4, pp. 849-876
Persistent link: https://www.econbiz.de/10010405115