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Earnings management, earnings quality, and culture : cross-country studies
Purwaningsih, Anna; Kusuma, Indra Wijaya; Barokah, Zuni - In: International journal of economic policy in emerging … 13 (2020) 4, pp. 422-430
Persistent link: https://www.econbiz.de/10012508069
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Essays on the relevance and use of dirty surplus accounting flows in Europe
Wang, Yue - 2006
Persistent link: https://www.econbiz.de/10003706169
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The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
Houqe, Noor - 2012
This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries (around the globe). The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides...
Persistent link: https://www.econbiz.de/10013116474
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Earnings management and underperformance after seasoned equity offerings : a cross-country study
Opare, Solomon; Houqe, Muhammad Nurul; Van Zijl, Tony - In: International journal of managerial finance : IJMF 19 (2023) 5, pp. 1053-1075
Persistent link: https://www.econbiz.de/10014431930
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Corporate social responsibility and earnings quality : international evidence
Bozzolan, Sverio; Fabrizi, Michele; Mallin, Chris A.; … - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 361-396
Persistent link: https://www.econbiz.de/10011419331
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Earnings management and evolution of the banking regulation : the case of Tunisian banks following the IMF recommendations
Elleuch, Sarra Hamza - In: Journal of accounting in emerging economies : JAEE 5 (2015) 2, pp. 150-169
Persistent link: https://www.econbiz.de/10011309531
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How does culture impinge upon managers' demeanor of earnings management? : evidence from cross-country analysis
Chaney, Paul K.; Lodh, Suman; Nandy, Monomita - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2150009-1-45
Persistent link: https://www.econbiz.de/10012656564
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Mandatory IFRS adoption : the trade-off between accrual-based and real earnings management
Ipino, Elisabetta; Parbonetti, Antonio - In: Accounting and business research : a research quarterly … 47 (2017) 1, pp. 91-121
Persistent link: https://www.econbiz.de/10011670452
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Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS
Oz, Ibrahim Onur; Yelkenci, Tezer - In: International review of financial analysis 58 (2018), pp. 24-37
Persistent link: https://www.econbiz.de/10012006385
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Real earnings management, institutional environment, and future operating performance : an international study
Jiang, Haiyan; Habib, Ahsan; Wang, Snow - In: The international journal of accounting : TIJA 53 (2018) 1, pp. 33-53
Persistent link: https://www.econbiz.de/10011865123