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Rückstellungen und Umweltschutz
Gotthardt, Uwe - 1995
Persistent link: https://www.econbiz.de/10013431031
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Identifying the roles of accounting accruals in corporate financial reporting
Dutta, Sunil; Patatoukas, Panos N.; Wang, Annika Yu - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 133-159
Persistent link: https://www.econbiz.de/10014584590
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Opportunistic avoidance of litigation loss accruals and the mitigating effects of auditors
Huang, Hsin-Yi; Lohwasser, Eric; Yu, Zhiyuan; Chang, Hsihui - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 468-491
Persistent link: https://www.econbiz.de/10014584612
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CDS channels of influence on discretionary accruals
Cheng, Hao; Lim, Kian-Guan - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 3, pp. 855-882
Persistent link: https://www.econbiz.de/10014584650
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The analysis of financial reporting quality and firm value
Harjanto, Karina - In: Copernican Journal of Finance & Accounting : CJF&A 12 (2023) 3, pp. 27-41
Persistent link: https://www.econbiz.de/10014632726
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Does tax aggressiveness lead to more earnings management : the case of Tunisian firms
Hassoun, Amira Ben; Hadrich, Manel - In: Copernican Journal of Finance & Accounting : CJF&A 12 (2023) 4, pp. 9-25
Persistent link: https://www.econbiz.de/10014632912
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Affiliated mutual fund investments and discretionary accruals : evidence from Korea
Mo, Kyoungwon; Lee, Kyung Yun - In: Finance research letters 43 (2021), pp. 1-12
Persistent link: https://www.econbiz.de/10014632425
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Potential substitution between accrual earnings management and real earnings management among Pakistani listed firms
Shah, Syed Farhan; Rashid, Abdul; Malik, Wasim Shahid - In: Global business review 25 (2024) 1, pp. 180-197
Persistent link: https://www.econbiz.de/10014634178
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Financial distress, earnings benchmark and earnings management practices
Gandhi, Karan - In: Vision : the journal of business perspective 28 (2024) 2, pp. 171-192
Persistent link: https://www.econbiz.de/10014634396