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The effect of corporate strategy on earnings management
Muktiyanto, Ali - In: International journal of trade and global markets 10 (2017) 1, pp. 37-46
Persistent link: https://www.econbiz.de/10011722780
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Strategic decision making of top management : earnings management and corporate acquisitions
Demirkan, Irem; Demirkan, Sebahattin; Kiessling, … - In: IEEE transactions on engineering management : EM 69 (2022) 4, pp. 963-975
Persistent link: https://www.econbiz.de/10013352606
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Business strategy, earnings properties, and earnings quality
Karampinis, Nikolaos; Vlismas, Orestes; Ballas, Apostolos - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-23
Persistent link: https://www.econbiz.de/10015065921
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The influence of firm characteristics on earnings quality
Parte-Esteban, Laura; Ferrer García, Cristina - In: International journal of hospitality management 42 (2014), pp. 50-60
Persistent link: https://www.econbiz.de/10010410801
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R&D Strategy, Performance and Earnings Management
Abderrazak, Dhaoui - 2010
The current paper studies the determinants of R&D strategy and analyzes the effects of R&D decentralization on financial performance and earnings management. We use a sample of 160 U.S. Multinational companies (MNCs) between 2001 and 2006. Our results provide evidence that MNCs decentralize...
Persistent link: https://www.econbiz.de/10013138173
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Impact of earning management and business strategy on financial distress risk of Vietnamese companies
Quang Luu Thu - In: Cogent economics & finance 11 (2023) 1, pp. 1-21
manipulate earnings by increasing discretionary accruals value. However, if firms manipulate earnings through real operations …
Persistent link: https://www.econbiz.de/10014500666
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The Influence of a Firms’ Business Strategy on the Downside Risk of Earnings, Accruals and Cash Flow
Loukopoulos, Panagiotis - 2017
, innovation, and maximizing the growth potential through aggressive expansion to new product markets. We find that prospectors are …. Finally, we decompose earnings into accruals and cash flow and show that the higher exposure of prospectors to earnings … downside risk is driven by the cash flow component rather than the accrual component. Collectively, our results suggest that …
Persistent link: https://www.econbiz.de/10012954473
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Supplier strategy in global value chains : shaping governance and profiting from upgrading
Sako, Mari; Zylberberberg, Ezequiel - In: Socio-economic review 17 (2019) 3, pp. 687-707
Persistent link: https://www.econbiz.de/10012166445
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Innovation and internationalization as a single strategy of the firm : a unification of theories
Osuna, Moisés Alejandro Alarcón - In: International journal of management and marketing … 7 (2014) 1, pp. 73-84
Persistent link: https://www.econbiz.de/10010361833
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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