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Accrual-based and real earnings management : an international comparison for investor protection

Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2012 - Rev. Ed.

Persistent link: https://www.econbiz.de/10009729602

Accrual-based and real earnings management : an international comparison for investor protection

Enomoto, Masahiro; Kimura, Fumihiko; Yamaguchi, Tomoyasu - 2015 - 2. rev. ed.

Persistent link: https://www.econbiz.de/10011293621

ENRON : Fall of a Creative Accountant

Ahmed, ACA, Asif - 2011

Persistent link: https://www.econbiz.de/10013128071

Accrual-Based and Real Earnings Management : An International Comparison for Investor Protection

Enomoto, Masahiro - 2017

This paper examines the differences in accrual-based and real earnings management across countries from the perspective of investor protection. Following prior research (Leuz et al., 2003), we hypothesize that accrual-based earnings management is more constrained by strict discipline in...

Persistent link: https://www.econbiz.de/10012975223

The effects of compensation and board quality on non-GAAP disclosures in Europe

Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317

Persistent link: https://www.econbiz.de/10010128403

The effect of voluntary clawback adoption on non-GAAP reporting

Kyung, Hangsoo; Lee, Hakyin; Marquardt, Carol - In: Journal of accounting & economics 67 (2019) 1, pp. 175-201

Persistent link: https://www.econbiz.de/10012007637

Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity

Charitou, Andreas; Floropoulos, Nikolaos; Karamanou, Irene - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 183-202

Persistent link: https://www.econbiz.de/10011931068

Big 4 auditors, corporate governance, and earnings management under principles- and rules-based reporting regimes : cross-country empirical evidence

Vann, Carol E.; Presley, Theresa - In: Journal of managerial issues : JMI 30 (2018) 3, pp. 279-302

Persistent link: https://www.econbiz.de/10011936850

Determinant of non-GAAP earnings management practices and its impact on firm value

Ibrani, Ewing Yuvisa; Faisal, Faisal; Handayani, Yenny Dwi - In: Cogent business & management 6 (2019), pp. 1-17

This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains...

Persistent link: https://www.econbiz.de/10012116701

CEO pay components and aggressive non-GAAP earnings disclosure

Black, Dirk E.; Black, Ervin, L.; Christensen, Theodore E. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 648-675

Persistent link: https://www.econbiz.de/10014294255