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"Colorful" approach regarding creative accounting : an introspective study based on the association technique
Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleagă, … - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 643-664
The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...
Persistent link: https://www.econbiz.de/10011310007
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The association between the accuracy of long-run qualitative earnings forecasts by managers and discretionary accounting in the Netherlands
Dorsman, A. B.; Langendijk, Henk; Praag, Bernard M. S. van - 1997
Persistent link: https://www.econbiz.de/10000966867
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Earnings management to exceed thresholds
Degeorge, François; Patel, Jayendu; Zeckhauser, Richard - In: The journal of business : B 72 (1999) 1, pp. 1-33
Persistent link: https://www.econbiz.de/10001255831
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CEO overconfidence and the effectiveness of internal control over financial reporting
Lee, Jong Eun - In: The journal of applied business research 32 (2016) 1, pp. 81-99
Persistent link: https://www.econbiz.de/10011435985
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Income smoothing, idiosyncratic risk & CEO turnover
Zhang, Xingguo - In: Journal of mathematical finance 6 (2016) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10011542965
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Stock liquidity and managerial short-termism
Chen, Yangyang; Rhee, S. Ghon; Veeraraghavan, Madhu; … - In: Journal of banking & finance 60 (2015), pp. 44-59
Persistent link: https://www.econbiz.de/10011544869
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Politically connected CEOs and earnings management : evidence from China
Chi, Jing; Liao, Jing; Chen, Xiaojun - In: Journal of the Asia Pacific economy 21 (2016) 3, pp. 397-417
Persistent link: https://www.econbiz.de/10011546915
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Outside director compensation and earnings quality
Du, Chan; Lin, Ting-Ting - In: International journal of accounting and finance 5 (2015) 3, pp. 205-229
Persistent link: https://www.econbiz.de/10011548146
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Do financial expert directors affect the incidence of accruals management to meet or beat analyst forecasts?
Hsu, Pei Hui - In: Asia-Pacific journal of accounting & economics : APJAE 22 (2015) 4, pp. 406-427
Persistent link: https://www.econbiz.de/10011415618
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The impact of board internationalization on earnings management
Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - 2015
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...
Persistent link: https://www.econbiz.de/10011418688