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Options trades, short sales and real earnings management
Mellado-Cid, Christian; Jory, Surendranath R.; Ngo, Thanh - In: Accounting and business research 49 (2019) 4, pp. 400-427
Persistent link: https://www.econbiz.de/10012225890
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Firm attributes, earnings management, and anti-corruption activities in Thai-listed firms
Prawat Benyasrisawat - In: Afro-Asian Journal of Finance and Accounting : AAJFA 9 (2019) 4, pp. 439-458
Persistent link: https://www.econbiz.de/10012153164
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Mediating effects of remuneration on earnings management and firm equity value
Premagowrie Sivanandan; Nor Shaipah Abdul Wahab - In: Asian journal of accounting & governance 14 (2020), pp. 1-16
Persistent link: https://www.econbiz.de/10012543828
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Corporate philanthropy in the US stock market : evidence on corporate governance, value relevance and earnings manipulation
Iatridis, George - In: International review of financial analysis 39 (2015), pp. 113-126
Persistent link: https://www.econbiz.de/10011573087
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The impact of short sale prospect on income smoothing
Sun, Xu; Zhang, Tianming - In: Review of accounting & finance 22 (2023) 1, pp. 62-83
Persistent link: https://www.econbiz.de/10014245781
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Gauging the effects of stock liquidity on earnings management : evidence from the SEC tick size pilot test
Li, Dan; Xia, Ying - In: The journal of corporate finance : contracting, … 67 (2021), pp. 1-19
Persistent link: https://www.econbiz.de/10013209784
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Short selling and the price discovery process
Boehmer, Ekkehart; Wu, Juan Julie - In: The review of financial studies 26 (2013) 2, pp. 287-322
Persistent link: https://www.econbiz.de/10009717741
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Earnings Management, Chapter 11 Emergence and Firm Value
Fisher, Timothy C. G. - 2017
We study the impact of earnings management prior to bankruptcy filing on the passage of firms through Chapter 11. Using data on 261 U.S. public firms, we construct three measures of earnings management, two of which are accounting (accrual) manipulation measures (discretionary accruals and...
Persistent link: https://www.econbiz.de/10012969167
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Individual large shareholders, earnings management, and capital-market consequences
Dou, Yiwei; Hope, Ole-Kristian; Thomas, Wayne B.; Zou, Youli - In: Journal of business finance & accounting : JBFA 43 (2016) 7/8, pp. 872-902
Persistent link: https://www.econbiz.de/10011627655
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Country factors in earnings management of ADR firms
Chen, Clara Chia Sheng; Chou, Yan-Yu; Wei, Peihwang - In: Finance research letters 32 (2020), pp. 1-6
Persistent link: https://www.econbiz.de/10012430773