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The effect of internal control quality on real and accrual-based earnings management : evidence from France

Boulhaga, Mounia; Bouri, Abdelfettah; Elbardan, Hany - In: Journal of management control 33 (2022) 4, pp. 545-567

Persistent link: https://www.econbiz.de/10013453666

The effect of debt maturity structure on earnings management strategies

Draief, Sondes; Chouaya, Adel - In: Managerial finance 48 (2022) 7, pp. 985-1006

Persistent link: https://www.econbiz.de/10013353173

Effects of directors and officers insurance on earnings management strategies : moderating role of restatement announcements

Chueh, Meng-Chi; Chang, Shen-Ho - In: International journal of business and economic sciences … 15 (2022) 1, pp. 71-93

role of restatement announcements. Findings: The results reveal that managers prefer to adopt accrual earnings management … switch their earnings management strategies from accrual to real earnings management when firms have purchased D&O insurance …&O insurance, which constrains managers from manipulating earnings through accrual earnings management; they also highlight the …

Persistent link: https://www.econbiz.de/10013332170

Audit committee financial expertise, accrual, and real earnings management

Cheung, Kwok Yip; Adelopo, Ismail - In: The journal of corporate accounting & finance 33 (2022) 3, pp. 102-118

Persistent link: https://www.econbiz.de/10013332480

Pass-through business entity choice and earnings management : evidence from UK real estate investment trust conversion

Liang, Jian; Dong, Zhi; Zheng, Mo - In: International journal of strategic property management 26 (2022) 3, pp. 188-202

Persistent link: https://www.econbiz.de/10013415719

On the use of residuals as dependent variables

Chen, Wei; Hribar, Paul; Melessa, Samuel J. - In: Journal of financial reporting : a publication of the … 7 (2022) 1, pp. 68-83

Persistent link: https://www.econbiz.de/10013417053

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

Financially distressed firms' earnings management behavior : does audit partners' industry expertise matter?

Chang, Yu-Shan; Liu, Li-Lin; Forgione, Dana A. - In: Asian review of accounting 30 (2022) 4, pp. 616-644

Persistent link: https://www.econbiz.de/10013455318

Does corporate social responsibility mitigate earnings management?

Gaio, Cristina; Gonçalves, Tiago Cruz; Sousa, Maria … - In: Management decision 60 (2022) 11, pp. 2972-2989

Persistent link: https://www.econbiz.de/10013455941

The context of earnings management and its ability to predict future stock returns

Nguyen, Nguyet T. M.; Iqbal, Abdullah; Shiwakoti, Radha K. - In: Review of quantitative finance and accounting 59 (2022) 1, pp. 123-169

Persistent link: https://www.econbiz.de/10013459262