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GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates

D'Angelo, Thomas; Lam, Marco; El-Gazzar, Samir; Jacob, … - In: Financial reporting : journal of financial communication (2022) 1, pp. 5-40

Persistent link: https://www.econbiz.de/10013326301

Is there a feedback mechanism in accounting?

Drachal, Krzysztof - In: European financial and accounting journal : EFAJ 9 (2014) 1, pp. 85-95

The aim of this paper is to present some considerations about the (market) reality and the accounting. The … considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various … institutions and role of information are discussed. It is argued that the accounting becomes more interdisciplinary topic and some …

Persistent link: https://www.econbiz.de/10011460500

Detection model of legally registered mafia firms in Italy

Ravenda, Diego; Argilés Bosch, Josep Ma.; … - In: European management review : the journal of the … 12 (2015) 1, pp. 23-39

Persistent link: https://www.econbiz.de/10011306338

Organizational debut on the public stage : marketing myopia and initial public offerings

Saboo, Alok R.; Chakravarty, Anindita; Grewal, Rajdeep - In: Marketing science : the marketing journal of the … 35 (2016) 4, pp. 656-675

Persistent link: https://www.econbiz.de/10011532665

Is earnings quality associated with corporate social responsibility?

Kim, Yongtae; Park, Myung Seok; Wier, Benson - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 761-796

Persistent link: https://www.econbiz.de/10009565289

Real earnings management and corporate governance : a study of Latin America

Mellado, Cristhian; Saona, Paolo - In: Economic research 33 (2020) 1,2, pp. 2229-2268

Persistent link: https://www.econbiz.de/10013191676

Target firm earnings management, acquisition premium, and shareholder gains

Farooqi, Javeria; Jory, Surendranath R.; Ngo, Thanh - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050009-1-2050009-48

Persistent link: https://www.econbiz.de/10012301399

The relationship between corporate social responsibility and earnings management : accounting for endogeneity

Choi, Hyunjung; Choi, Byungchul; Byun, Jungyoon - In: Investment management and financial innovations 15 (2018) 4, pp. 69-84

Persistent link: https://www.econbiz.de/10012055655

Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?

Liu, Su-Ping; García Lara, Juan Manuel - In: Spanish journal of finance & accounting : the official … 52 (2023) 4, pp. 461-498

Persistent link: https://www.econbiz.de/10014415946

Is earnings management related to labor productivity gap? : evidence from the USA

Bhuyan, Rafiqul; Hasan, Fuad - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-15

Using a standard partial adjustment model and US firms, we study the relationship between managers' failure to achieve target labor productivity and their tendency to manage earnings. To overcome the endogeneity problem, we employ an instrumental variable technique based on negative investment...

Persistent link: https://www.econbiz.de/10013375121