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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
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Cash holding, state ownership and firm value : the case of Vietnam
Do Thi Thanh Nhan; Pham Ha - In: International journal of economics and financial issues … 6 (2016) 6, pp. 110-114
Persistent link: https://www.econbiz.de/10011782477
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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
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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
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Impression management and non-GAAP disclosure in earnings announcements
Guillamon-Saorin, Encarna; Isidro, Helena; Marques, Ana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 448-479
Persistent link: https://www.econbiz.de/10011723404
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Corporate governance and earnings quality of ASEAN nonfinancial industries
Mawaddati, R.; Setiany, Erna; Arifin, Z.; Utami, Wiwik - In: Public sector accountants and quantum leap : how far we …, (pp. 75-78). 2020
Persistent link: https://www.econbiz.de/10012305457
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Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"
Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
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The impact of financial statement disclosure on conservatism in financial reporting : evidence from Vietnam
Tuan Bach Le - In: International journal of economics and financial issues … 6 (2016) 6, pp. 158-161
Persistent link: https://www.econbiz.de/10011782515
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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
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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