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Impact of real earnings management on earnings persistence : evidence from India

Potharla, Srikanth - In: International journal of emerging markets 18 (2023) 11, pp. 5454-5476

Persistent link: https://www.econbiz.de/10014460316

Social capital and the pricing of initial public offerings

Chen, Yangyang; Huu Nhan Duong; Goyal, Abhinav; … - In: Journal of empirical finance 74 (2023), pp. 1-22

Persistent link: https://www.econbiz.de/10014477058

CEO attributes, board independence, and real earnings management : evidence from Nigeria

Musa, Auwalu; Rohaida Abdul Latif; Abdul-Majid, Jamaliah - In: Cogent business & management 10 (2023) 1, pp. 1-21

Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an independent board ensures accurate and reliable...

Persistent link: https://www.econbiz.de/10014477105

Do audit firm reputation provide insight into financial reporting quality? : evidence from accrual and real management of listed companies in Vietnam

Tran Ngoc Mai; Ha Tran Manh - In: Cogent business & management 10 (2023) 1, pp. 1-12

earning management in auditing year because real earning management has been preferred over accrual in years before. This … Government administration in preventing earning management practices and promoting high level of accounting and auditing …

Persistent link: https://www.econbiz.de/10014478489