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Accrual-based and cash-based earnings management in Algeria : substitution or complementary

Bilal, Kimouche - In: Croatian review of economic, business and social … 8 (2022) 1, pp. 1-17

Managers are often employed many alternatives for earnings management following their objectives or the financial … managers adopt the two strategies in different ways, suggesting a mixed relationship between them. Hence, this study … effect of return on equity on cash-based earnings management, which reflects the managers' desire to adjust operating cash …

Persistent link: https://www.econbiz.de/10013279708

The impact of managerial opportunism on earnings reliability

Chang Chee Fei - In: International journal of economics and finance 7 (2015) 10, pp. 222-234

Persistent link: https://www.econbiz.de/10011376130

Earnings management surrounding M&A : role of economic development and investor protection

Karim, Mohammad A.; Sarkar, Sayan; Zhang, Shaorong - In: Advances in accounting : a research annual 35 (2016), pp. 207-215

Persistent link: https://www.econbiz.de/10011720132

(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment

Welker, Michael; Ye, Kangtao; Zhang, Ning - In: Journal of accounting, auditing & finance 32 (2017) 4, pp. 510-535

Persistent link: https://www.econbiz.de/10011760259

Country factors in earnings management of ADR firms

Chen, Clara Chia Sheng; Chou, Yan-Yu; Wei, Peihwang - In: Finance research letters 32 (2020), pp. 1-6

Persistent link: https://www.econbiz.de/10012430773

Family CEO and earnings management in Indonesia : does separation of control right and cash flow right moderate the result

Karsana, Yusef Widya; Rahmawati; Djuminah; Agung, Nur … - In: International journal of economic policy in emerging … 16 (2022) 1, pp. 84-106

Persistent link: https://www.econbiz.de/10014308000

Earnings Management in the UK : The Impact of Managerial Share Ownership and Minority Shareholder Protection on Discretionary Accruals

Bos, Sebastian - 2017

The paper examines the relationship between share ownership by boards of British stock exchange listed companies and accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company Law and the institutional governance framework.We...

Persistent link: https://www.econbiz.de/10012976190

Directors' and officers' liability insurance and accounting conservatism : empirical evidence from China

Jia, Wanjiao; Bi, Shuoshuo; Du, Yingjie - In: Managerial auditing journal 37 (2022) 8, pp. 1091-1112

Persistent link: https://www.econbiz.de/10013407362

Internal labor market homogeneity and CEO succession : evidence from S&P 1500

Li, Xin; Tan, Tih Koon - In: Journal of international business and economics : JIBE 15 (2015) 1, pp. 83-101

Persistent link: https://www.econbiz.de/10011285344

CEO Turnovers and Disruptions in Customer-Supplier Relationships

Intintoli, Vincent - 2018

Events that disrupt customer-supplier relationships pose a source of risk for suppliers that depend on a customer for a large portion of their revenues. We identify the replacement of a customer's CEO as a disruptive event that results in suppliers losing substantial sales to the customer...

Persistent link: https://www.econbiz.de/10012938631