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Audit quality and earnings management : evidence from Portugal

Lopes, Ana Paula - In: Athens journal of business & economics : AJBE 4 (2018) 2, pp. 179-192

Persistent link: https://www.econbiz.de/10011815879

Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia

Lai, Karen M. Y.; Sasmita, Andriyawan; Gul, Ferdinand A.; … - In: Journal of business ethics : JOBE 150 (2018) 4, pp. 1187-1198

Persistent link: https://www.econbiz.de/10011878109

The impact of audit quality on real and accrual earnings management around IPOs

Alhadab, Mohammad; Clacher, Iain - In: The British accounting review : the journal of the … 50 (2018) 4, pp. 442-461

Persistent link: https://www.econbiz.de/10011881314

Financial crisis and accrual and real earnings management in Europe

Papadaki, Afroditi; Tzovas, Christos - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 8-19

Persistent link: https://www.econbiz.de/10011792301

The effect of internal control on earnings quality in Iran

Salehi, Mahdi; Bahrami, Mostafa - In: International journal of law and management : IJLMA 59 (2017) 4, pp. 534-546

Persistent link: https://www.econbiz.de/10011776265

The effect of earnings management accruals on investment decisions

Manahipor, Sabihe; Hojat, Montazer - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 1042-1048

Persistent link: https://www.econbiz.de/10011764305

The effects of accruals quality on audit hours and audit fees

Cho, Myojung; Ki, Eunsun; Kwon, Soo Young - In: Journal of accounting, auditing & finance 32 (2017) 3, pp. 372-400

Persistent link: https://www.econbiz.de/10011708524

Earnings management of insolvent firms and the prediction of corporate defaults via discretionary accruals

Park, Sambock; Kim, Sung-Kyoo; Lee, Sangryul - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-24

Studies on the characteristics of insolvent firms' earnings management are critical, as the ripple effects of a firm's opportunistic accounting and insolvency on society can be widespread and significant. This study divides a dataset of unlisted firms into four groups (large firms that have...

Persistent link: https://www.econbiz.de/10012508848

External audit(or) quality and accrual earnings management : further evidence from Nigeria

Soyemi, Kenny Adedapo; Olufemi, Olubukonla Abosede; … - In: Malaysian management journal : MMJ 24 (2020), pp. 31-56

Persistent link: https://www.econbiz.de/10012317395

Opportunistic financial reporting around municipal bond issues

Beck, Amanda W. - In: Review of accounting studies 23 (2018) 3, pp. 785-826

Persistent link: https://www.econbiz.de/10011900436