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Predictors of revenue shifting and expense shifting : evidence from an emerging economy
Bansal, Manish; Kumar, Ashish; Bhattacharyya, Asit; … - In: Journal of contemporary accounting & economics 19 (2023) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10014301922
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Top executive gender diversity and financial reporting quality
Hrazdil, Karel; Simunic, Dan A.; Spector, Stephen; … - In: Journal of contemporary accounting & economics 19 (2023) 2, pp. 1-13
Persistent link: https://www.econbiz.de/10014301924
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Exploring the role of excess control rights on real earnings management in family-controlled firms
Chen, Ching-Lung; Weng, Pei-Yu; Fan, Hung-Shu - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-23
Persistent link: https://www.econbiz.de/10014301960
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Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.; Sami, Heibatollah; Yao, Jun; Yao, Yiwei - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
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The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
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Do more able managers provide better non-GAAP earnings?
Kim, Robert - In: Accounting and finance 63 (2023) 2, pp. 1983-2012
Persistent link: https://www.econbiz.de/10014302061
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Critical audit matters : litigation, quality and conservatism
Elshafie, Essam - In: Review of accounting & finance 22 (2023) 3, pp. 294-328
Persistent link: https://www.econbiz.de/10014302215
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Management's reporting motives and the leniency of auditors' internal control evaluations : the role of organizational identification and auditor-type
Commerford, Benjamin P.; Mullis, Curtis; Stefaniak, Chad M. - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 153-173
Persistent link: https://www.econbiz.de/10014303122
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The effect of managerial adverse experience on financial reporting
Kubick, Thomas R.; Li, Yijun - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 307-333
Persistent link: https://www.econbiz.de/10014303160
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Auditor industry specialization and cost of equity on earnings management : the moderating role of institutional ownership
Arianpoor, Arash; Farzaneh, Najmeh - In: International journal of law and management 65 (2023) 2, pp. 125-151
Persistent link: https://www.econbiz.de/10014320738