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The impact of financial statement comparability on earnings management : evidence from frontier markets

Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies : open … 8 (2020) 4/73, pp. 1-25

This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in frontiermarket countries. Using a large sample of 19 frontiermarket countries, and an accounting comparabilitymethod thatmaps comparability across several accounting standards, the...

Persistent link: https://www.econbiz.de/10012322143

Financial reports and social capital

Jha, Anand - In: Journal of business ethics : JOBE 155 (2019) 2, pp. 567-596

Persistent link: https://www.econbiz.de/10011998624

Overvaluation and earnings management : does the degree of overvaluation matter?

Chau Minh Duong; Pescetto, Gioia M. - In: Accounting and business research 49 (2019) 2, pp. 121-146

Persistent link: https://www.econbiz.de/10012225795

The effect of local political corruption on earnings quality

Xu, Hongkang; Dao, Mai; Wu, Jia - In: Review of quantitative finance and accounting 53 (2019) 2, pp. 551-574

Persistent link: https://www.econbiz.de/10012225947

Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks

Rennekamp, Kristina; Rupar, Kathy; Seybert, Nicholas - In: The journal of behavioral finance : a publication of … 21 (2020) 2, pp. 186-204

Persistent link: https://www.econbiz.de/10012287189

How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management

Chang, Che-Chia; Pan, Hunghua - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10012298592

Accruals and real earnings management : testing the debt covernant hypothesis

Butt, Umar; Chamberlain, Trevor W.; Sarkar, Sudipto - In: International journal of accounting and finance 6 (2016) 3, pp. 167-196

Persistent link: https://www.econbiz.de/10011722967

Mandatory IFRS adoption : the trade-off between accrual-based and real earnings management

Ipino, Elisabetta; Parbonetti, Antonio - In: Accounting and business research : a research quarterly … 47 (2017) 1, pp. 91-121

Persistent link: https://www.econbiz.de/10011670452

The effect of financial leverage on real and accrual-based earnings management

Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E. - In: Accounting and business research : a research quarterly … 47 (2017) 2, pp. 191-236

Persistent link: https://www.econbiz.de/10011672712

Evaluating the effect of industry specialist duration on earnings management

Lopez, Dennis M.; Vega, Jose - In: Advances in accounting : a research annual 45 (2019) 100412, pp. 1-14

Persistent link: https://www.econbiz.de/10012064595