Similar Search Results

Earnings management and underperformance after seasoned equity offerings : a cross-country study

Opare, Solomon; Houqe, Muhammad Nurul; Van Zijl, Tony - In: International journal of managerial finance : IJMF 19 (2023) 5, pp. 1053-1075

Persistent link: https://www.econbiz.de/10014431930

Is earnings management sensitive to discount rates?

Haga, Jesper; Ittonen, Kim; Tronnes, Per C.; Wong, Leon - In: Journal of Accounting Literature 41 (2018) 1, pp. 75-88

We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers engage in earnings management to meet or beat...

Persistent link: https://www.econbiz.de/10014839735

Accounting quality and audit attributes on the stock price crashes in an emerging market

Salehi, Mahdi; Zimon, Grzegorz; Hashim, Hayder Adnan; … - In: Risks : open access journal 10 (2022) 10, pp. 1-24

This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor … data technique. The findings indicate a negative and significant relationship between the accounting quality, audit …

Persistent link: https://www.econbiz.de/10013556697

The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards

Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341

Persistent link: https://www.econbiz.de/10013332651

Real activities manipulation and subsequent accounting performance : yes, the manipulating direction matters

Chen, Ching-lung; Lin, Pin-yu; Weng, Pei-yu - In: Review of economics & finance (2014) 1, pp. 81-97

Persistent link: https://www.econbiz.de/10010354144

The roles of institutional investors and insiders in earnings management around initial public offering firms in Taiwan

Hsu, Ming-Feng; Wen, Shiow-ying - In: International journal of economics and financial issues … 5 (2015) 2, pp. 340-353

Persistent link: https://www.econbiz.de/10011453518

Can external monitoring affect corporate financial reporting and disclosure? : evidence from earnings and expectations management

Liu, Alfred Zhu - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 529-559

Persistent link: https://www.econbiz.de/10010424908

Taking a long view : investor trading horizon and earnings management strategy

Jang, Yeejin; Lee, Kyung Yun - In: International review of finance : the official journal … 22 (2022) 1, pp. 36-71

Persistent link: https://www.econbiz.de/10013162417

Foreign equity ownership and income smoothing

Jung, Boochun; Lee, Dongyoung; Shin, Ilhang; Yuen, C. … - In: Journal of international accounting research 19 (2020) 2, pp. 141-162

Persistent link: https://www.econbiz.de/10012384896

Institutional investors, real earnings management and cost of equity : evidence from listed high-tech firms in China

Gao, Han; Shen, Zhuyi; Li, Yichen; Mao, Xuxin; Shi, Yukun - In: Emerging markets, finance & trade : a journal of the … 56 (2020) 14, pp. 3490-3506

Persistent link: https://www.econbiz.de/10012312770