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Managerial ability and earnings quality
Demerjian, Peter R.; Lev, Baruch; Lewis, Melissa F.; … - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 463-498
Persistent link: https://www.econbiz.de/10009732835
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Directors network centrality and earnings quality
Godigbe, Bright Gershion; Chui, Chin Man; Liu, Chih-Liang - In: Applied economics 50 (2018) 50, pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182
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Director reputation and earnings management : evidence from the British Honours System
Lawal, Tolulola - In: International journal of banking, accounting and … 13 (2023) 4, pp. 516-556
Persistent link: https://www.econbiz.de/10014435437
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CEO type and earnings management to avoid loss or earnings decreases : evidence from South Korea
Na, Kyunga; Lee, Yunjeong; Yu, Hagyeong - In: Gadjah Mada international journal of business 25 (2023) 2, pp. 227-254
Persistent link: https://www.econbiz.de/10014302685
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How does intentional earnings smoothing vary with managerial ability?
Demerjian, Peter; Lewis-Western, Melissa; McVay, Sarah - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 406-437
Persistent link: https://www.econbiz.de/10012170151
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Different means of earnings management of owner-managed firms versus agent-led firms : evidence from chaebols in Korea
Park, Sorah - In: Investment management and financial innovations 13 (2016) 2, pp. 285-291
Persistent link: https://www.econbiz.de/10011665540
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The influence of CEO and CFO power on accruals and real earnings management
Baker, Terry A.; Lopez, Thomas J.; Reitenga, Austin L.; … - In: Review of quantitative finance and accounting 52 (2019) 1, pp. 325-345
Persistent link: https://www.econbiz.de/10012171535
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The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria
Uwuigbe, Uwalomwa; Peter, Daramola Sunday; Oyeniyi, … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 159-174
This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...
Persistent link: https://www.econbiz.de/10010395912
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Stock options, idiosyncratic volatility, and earnings quality
Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10011300934
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Earning investor trust : the role of past earnings management
Eugster, Florian; Wagner, Alexander F. - 2018
Does earnings management, even though legal, hinder investor trust in reported earnings? Or do investors regard earnings management as a way for firms to convey private information, or simply as a neutral feature of financial reporting? We find that past abstinence from earnings management...
Persistent link: https://www.econbiz.de/10011865525