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Lessons from financial crisis : has accounting in central and eastern Europe become more conservative?

Sodan, Slavko; Aljinovic Barac, Zeljana; Vuko, Tinac - In: Economic research (2013), pp. 399-414

Persistent link: https://www.econbiz.de/10011526602

Gaps in the IFRS conceptual framework

Barker, Richard; Teixeira, Alan - In: Accounting in Europe 15 (2018) 2, pp. 153-166

Persistent link: https://www.econbiz.de/10011997709

The influence of the corporate governance mechanism of earnings management on Indonesian and Chinese industrial banking

Suhendra, Euphrasia Susy; Dini Tri Wardani - In: Eurasian economies in transition, (pp. 52-65). 2017

Persistent link: https://www.econbiz.de/10011618094

Auditor tenure and perceived earnings quality

Hohenfels, Daniela - In: International journal of auditing : IJA 20 (2016) 3, pp. 224-238

Persistent link: https://www.econbiz.de/10011618189

The role of audit firm size, non-audit services, and knowledge spillovers in mitigating earnings management during large equity issues

Eilifsen, Aasmund; Knivsflå, Kjell Henry - In: International journal of auditing : IJA 20 (2016) 3, pp. 239-254

Persistent link: https://www.econbiz.de/10011618190

Does earnings management affect banks' cost of funding? : an empirical investigation across an European sample

Beltrame, Federico; Previtali, Daniele; Sclip, Alex - In: Bank funding, financial instruments and decision-making …, (pp. 7-30). 2016

Persistent link: https://www.econbiz.de/10011619500

Political connections and tax-induced earnings management : evidence from China

Li, Chen; Wang, Yaping; Wu, Liansheng; Xiao, Jason Zezhong - In: The European journal of finance 22 (2016) 4/6, pp. 413-431

Persistent link: https://www.econbiz.de/10011615950

Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250

Persistent link: https://www.econbiz.de/10011563686

Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?

Tan, Youchao; Zhu, Zhenmei; Zeng, Cheng; Gao, Minghua - In: International review of financial analysis 36 (2014), pp. 212-222

Persistent link: https://www.econbiz.de/10010530835

Earnings management para evitar reportar pérdidas: Chile, 2010-2014

Cornejo Saavedra, Edinson Edgardo - In: Journal of economics, finance & administrative science 23 (2018) 45, pp. 167-181

Purpose This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach The analysis is undertaken using the distributions of earnings changes and...

Persistent link: https://www.econbiz.de/10012010199