Narrow search
Showing 1 - 10 of 156,188
Cover Image
State ownership and abnormal accruals in highly-valued firms : evidence from China
Li, Leye; Monroe, Gary S.; Wang, Jenny Jing - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10012520948
Cover Image
Public versus private firm responses to the tax rate reduction in China
Lin, Kenny Z.; Mills, Lillian F.; Zhang, Fang - In: The journal of the American Taxation Association : a … 36 (2014) 1, pp. 137-163
Persistent link: https://www.econbiz.de/10010366792
Cover Image
Audit opinion and earnings management : evidence from Greece
Tsipouridou, Maria; Spathis, Charalambos - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 38-54
Persistent link: https://www.econbiz.de/10010336155
Cover Image
Earnings management and the role of auditors in an unusual IFRS context : the case of Greece
Tsipouridou, Maria; Spathis, Charalambos T. - In: Journal of international accounting auditing & taxation 21 (2012) 1, pp. 62-78
Persistent link: https://www.econbiz.de/10009538605
Cover Image
Foreign ownership and financial reporting quality in private subsideries
Gill de Albornoz Noguer, Belén; Rusanescu, Simona - In: Spanish journal of finance and accounting 47 (2018) 178, pp. 181-213
Persistent link: https://www.econbiz.de/10011980337
Cover Image
Big-4 auditors and audit quality : a novel firm life-cycle approach
Jain, Sonali; Agarwalla, Sobhesh Kumar - In: Meditari accountancy research 31 (2023) 5, pp. 1436-1452
Persistent link: https://www.econbiz.de/10014433041
Cover Image
The effect of discretionary accruals on firm growth : empirical evidence for SMEs from emerging Europe
Anton, Sorin Gabriel; Carp, Mihai - In: Journal of business economics and management 21 (2020) 4, pp. 1128-1148
The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment. Employing a large sample of 1.105 young and high-growth firms (gazelles) from 15 emerging European countries over the period 2006-2014,...
Persistent link: https://www.econbiz.de/10012270690
Cover Image
The real earnings management gap between private and public firms : evidence from Europe
Yang, Jingwen; Hemmings, Danial; Jaafar, Aziz; Jackson, … - In: Journal of international accounting auditing & taxation 49 (2022), pp. 1-21
Persistent link: https://www.econbiz.de/10013535854
Cover Image
An audit is an audit? : evidence from the German private firm sector
Loy, Thomas - In: Die Betriebswirtschaft : DBW 73 (2013) 4, pp. 325-353
Persistent link: https://www.econbiz.de/10009774944
Cover Image
An Audit is an Audit? Evidence from the German Private Firm Sector
Loy, Thomas R. - 2016
This study investigates the audit quality differential between Big 4, mid-tier and smaller (independent) audit firms employing a large sample of private German firms. The results contribute to literature for a multitude of reasons. Most studies focus on audit quality employing public firm...
Persistent link: https://www.econbiz.de/10013005570