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The real consequences of classification shifting : evidence from the efficiency of corporate investment

Anagnostopoulou, Seraina C.; Malikov, Kamran T. - In: The European accounting review 33 (2024) 4, pp. 1549-1577

Persistent link: https://www.econbiz.de/10015052525

Window dressing in the Active Share scores in publicly reported portfolios

Andreu, Laura; Forner, Carlos; Sarto, José Luis - In: Business research quarterly : BRQ 27 (2024) 3, pp. 324-345

Using a unique database that includes publicly disclosed fund holdings at the end of the quarter as well as the holdings in all non-publicly disclosed months, we found that some funds could alter their portfolios in publicly disclosed months to artificially increase their Active Share scores and...

Persistent link: https://www.econbiz.de/10015051432

Real earnings management in family firms : evidence from Chinese listed firms

Tian, Xi; Yang, Tao; Yu, Tong - In: International journal of revenue management : IJRM 10 (2017/2018) 2, pp. 77-106

Persistent link: https://www.econbiz.de/10011887452

Financial crisis and real earnings management in family firms : a comparison between China and the United States

Eng, Li Li; Fang, Hanqing; Tian, Xi; Yu, Tong; Zhang, … - In: Journal of international financial markets, … 59 (2019), pp. 184-201

Persistent link: https://www.econbiz.de/10012127922

Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?

Almarayeh, Taha; Aibar-Guzman, Beatriz; … - In: Corporate governance : international journal of … 24 (2024) 5, pp. 1103-1136

Persistent link: https://www.econbiz.de/10015052818

Do CEO characteristics affect earnings management?

Putra, Adhitya Agri; Doddy Setiawan - In: Corporate governance : international journal of … 24 (2024) 5, pp. 1137-1155

Persistent link: https://www.econbiz.de/10015052863

The moderating role of duality split on the relationship between CEO narcissism and earnings management

Azevedo, Yuri Gomes Paiva; Gomes e Silva, Mariana Câmara; … - In: Corporate governance : international journal of … 24 (2024) 6, pp. 1237-1262

Persistent link: https://www.econbiz.de/10015052903

External financing sensitivities and inefficient R&D investment : Evidence from China

Chiu, Sheng-Hsiung; Lin, Tzu-Yu; Pan, Lu - In: Research in international business and finance 70 (2024) 1, pp. 1-31

Persistent link: https://www.econbiz.de/10015053641