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Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China

Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516

This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...

Persistent link: https://www.econbiz.de/10012888475

A comparison of models for predicting discretionary accruals : a cross-country analysis

Acar, Goksel; Coşkun, Ali - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 315-328

Persistent link: https://www.econbiz.de/10012670837

The credibility of earnings announced by new stock companies: accrual and real earnings management

Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 16 (2021) 3, pp. 661-677

Persistent link: https://www.econbiz.de/10012649555

Quo Vadis, earnings management? : Analysis of manipulation determinants in Central European environment

Valaskova, Katarina; Adamko, Peter; Michalikova, … - In: Oeconomia Copernicana 12 (2021) 3, pp. 631-669

Persistent link: https://www.econbiz.de/10012653805

The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals

Toumeh, Ahmad A.; Yahya, Sofri; Yassin, Mohammed M.; … - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 153-174

Persistent link: https://www.econbiz.de/10012664450

Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement

Shoaib, Adnan; Siddiqui, Muhammad Ayub - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 1526-1546

Persistent link: https://www.econbiz.de/10012815094

The impact of earnings management on market liquidity

Do Thi Van Trang; Dinh Hong Linh - In: Investment management and financial innovations 17 (2020) 2, pp. 389-396

Persistent link: https://www.econbiz.de/10012303242

The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan

Khan, Sattar; Kamal, Yasir; Khan, Azhar; Hussain, Arif; … - In: International journal of economics and financial issues … 10 (2020) 4, pp. 141-150

Persistent link: https://www.econbiz.de/10012303317

Does good corporate governance enhance accruals quality during financial crises?

Aldamen, Husam; Duncan, Keith - In: Managerial auditing journal 31 (2016) 4/5, pp. 434-357

Persistent link: https://www.econbiz.de/10011569132

Managing accruals for income smoothing : empirical evidence from Pakistan

Safdar, Raheel; Chen, Yan - In: Journal of accounting in emerging economies : JAEE 6 (2016) 4, pp. 372-387

Persistent link: https://www.econbiz.de/10011572595