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Earnings management across publicly traded and privately held French SMEs

Vigneron, Ludovic; Mard, Yves - In: International journal of entrepreneurship and small business 29 (2016) 3, pp. 416-440

Persistent link: https://www.econbiz.de/10011642582

Features of the association between debt and earnings quality for small and medium-sized entities

Sequeira, José; Pereira, Cláudia; Gomes, Luís; Lima, … - In: Risks : open access journal 12 (2024) 2, pp. 1-13

regressions using panel data with fixed effects over 2013-2019, using discretionary accruals as an inverse proxy of earnings …

Persistent link: https://www.econbiz.de/10014497382

The effect of discretionary accruals on firm growth : empirical evidence for SMEs from emerging Europe

Anton, Sorin Gabriel; Carp, Mihai - In: Journal of business economics and management 21 (2020) 4, pp. 1128-1148

The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm … emerging European countries over the period 2006-2014, it has been found that the discretionary accruals negatively influence … firm growth. The empirical results suggest that discretionary accruals are used as earnings management tools and this …

Persistent link: https://www.econbiz.de/10012270690

Determinants of accounting creativity : empirical analysis on Romanian SMEs in construction industry

Pordea, Daniela; Mateș, Dorel - In: Oradea journal of business and economics 4 (2019), pp. 7-18

Persistent link: https://www.econbiz.de/10012159514

Business model innovation and firm performance : exploring causal mechanisms in SMEs

Latifi, Mohammad-Ali; Nikou, Shahrokh; Bouwman, Harry - In: Technovation : the international journal of … 107 (2021), pp. 1-12

Persistent link: https://www.econbiz.de/10013257349

The impact of SME's pre-bankruptcy financial distress on earnings management tools

Campa, Domenico; Camacho-Miñano, María-del-Mar - In: International review of financial analysis 42 (2015), pp. 222-234

Persistent link: https://www.econbiz.de/10011573461

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

The effects of financial derivatives on earnings management and market mispricing

Oktavia; Siregar, Sylvia Veronica; Wardhani, Ratna; … - In: Gadjah Mada international journal of business 21 (2019) 3, pp. 289-307

Persistent link: https://www.econbiz.de/10012301537

What explains widening profitability dispersion around the world?

Nakano, Makoto; Aoki, Yasuharu - In: Hitotsubashi journal of commerce & management 50 (2016) 1, pp. 23-46

Persistent link: https://www.econbiz.de/10011664559

Audit and earnings management in Spanish SMEs

Huguet, David; López Gandía, Juan - In: Business research quarterly : BRQ 19 (2016) 3, pp. 171-187

Persistent link: https://www.econbiz.de/10011698102

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