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The influence of foreign currency earnings and foreign capital on earnings management
Modekurti, Kameshwar Rao; Nihar, K. Lubza - In: Afro-Asian Journal of Finance and Accounting : AAJFA 11 (2021) 3, pp. 353-375
Persistent link: https://www.econbiz.de/10012594357
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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
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Do characteristics of audit committees and board of dirctors influence earnings management?
Pathak, Jagdish; Karim, Khondkar E.; Suh, SangHyun; … - In: International journal of management and decision making … 13 (2014) 4, pp. 356-379
Persistent link: https://www.econbiz.de/10011305857
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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
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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
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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
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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
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The evolution of the accounting practices during the recent economic crisis : empirical survey regarding the earnings management
Gorgan, Cătălina; Gorgan, Vasile; Dumitru, Valentin … - In: Amfiteatru economic : an economic and business research … 14 (2012) 32, pp. 548-560
Persistent link: https://www.econbiz.de/10010242389
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How far can we trust earnings numbers? : what research tell us about earnings management
Walker, Martin - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 445-481
Persistent link: https://www.econbiz.de/10009788837
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Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand
Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89
Persistent link: https://www.econbiz.de/10010338668