Narrow search
Showing 1 - 10 of 728
Cover Image
The relationship between earnings management and financial ratios (a panel data approach)
Ahmadian, Asrin Sheikh; Nazaripour, Mohammad - In: International journal of applied business and economic … 13 (2015) 2, pp. 751-759
Persistent link: https://www.econbiz.de/10011376815
Cover Image
Does research and development activity increase accrual-based earnings management?
Shust, Efrat - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 373-401
Persistent link: https://www.econbiz.de/10011303021
Cover Image
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
Cover Image
Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
Cover Image
The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
Cover Image
Earnings management and corporate governance related to mandatory IFRS adoption : evidence from French-listed firms
Garrouch, Hela; Hadriche, Manel; Omri, Abdelwehed - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 322-340
Persistent link: https://www.econbiz.de/10011349653
Cover Image
Female auditors and accruals quality
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
Cover Image
Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Jha, Anand - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 369-396
Persistent link: https://www.econbiz.de/10010228831
Cover Image
Does audit quality influence the relation between earnings management and internal control weakness in the post -SOX period
Ravenstein, Judith van; Georgakopoulos, Georgios; … - In: International journal of sustainable economies … 2 (2013) 2, pp. 70-100
Persistent link: https://www.econbiz.de/10010243585
Cover Image
The impact of audit committee multiple-directorships on earnings management : evidence from France
Baccouche, Samir; Hadriche, Manel; Omri, Abdelwehed - In: The journal of applied business research 29 (2013) 5, pp. 1333-1342
Persistent link: https://www.econbiz.de/10010198200