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Association between discretionary accruals and audit fees and the role of the size of the audit firm : European evidence

Kyriakou, Maria I.; Tsoktouridou, Konstantina - In: International advances in economic research 27 (2021) 3, pp. 185-196

Persistent link: https://www.econbiz.de/10012797076

Earnings Management in the UK : The Impact of Managerial Share Ownership and Minority Shareholder Protection on Discretionary Accruals

Bos, Sebastian - 2017

accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company … is reached, executive share ownership effectively mitigates accrual based earnings management. We find no evidence that …

Persistent link: https://www.econbiz.de/10012976190

Impact of regulatory environment on accruals manipulation of bankrupt firms

Aldahray, Ayman; Alnori, Faisal - In: Spanish journal of finance & accounting : the official … 50 (2021) 1, pp. 114-142

Persistent link: https://www.econbiz.de/10012195111

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

Roles of board of directors and earnings management across SMEs life cycle : evidence from the UK

Hassan, Inas Mahmoud; Amin, Hala Magdy; Mohamed, Diana … - In: International journal of accounting and information … 31 (2023) 4, pp. 676-703

Persistent link: https://www.econbiz.de/10014380912

Accrual and Real Earnings Management and the Reputation of Nominated Advisors Around IPOs : The Experience of the UK Alternative Investment Market

Alhadab, Mohammad - 2020

This paper investigates whether the reputation of the Nominated Advisor (Nomad) impacts accrual and real earnings … paper finds evidence that more reputable Nomads on the AIM market play a significant role to constrain the use of accrual …

Persistent link: https://www.econbiz.de/10012849832