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Corporate social responsibility, real activities earnings management, and corporate governance : evidence from Korea
Cho, Eunho; Chun, Sungbin - In: Asia-Pacific journal of accounting & economics : APJAE 23 (2016) 4, pp. 400-431
Persistent link: https://www.econbiz.de/10011547768
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Trade-off between real activities earnings management and accrual-based manipulation-evidence from China
Gao, Jie; Gao, Baichao; Wang, Xiao - In: Journal of international accounting auditing & taxation 29 (2017), pp. 66-80
Persistent link: https://www.econbiz.de/10011791492
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A Rose has its Thorn : the role of institutional investors in SEO firms’ reporting behavior
Wu, Ruei-Shian; Lo, Huai-Chun - In: International review of economics & finance : IREF 82 (2022), pp. 530-554
Persistent link: https://www.econbiz.de/10013545631
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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 reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt the two strategies in different ways,...
Persistent link: https://www.econbiz.de/10013279708
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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
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Relationship between earnings management and corporate risk in Latin-American firms
Muñoz-Mendoza, Jorge Andrés; Veloso-Ramos, Carmen Lissette - In: Academia : revista Latinoamericana de administración 36 (2023) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10014232789
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The performance of the financial sector during the COVID-19 pandemic
Savitri, Enni; Nik Herda Nik Abdullah; Musfi, Putri Nabila - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 2, pp. 377-386
The financial report of a company reveals how successfully it is competing and operating its business. The financial report serves as a guide for management in terms of making decisions that will help the company enhance its performance. The purpose of this study is to examine the effects of...
Persistent link: https://www.econbiz.de/10014246924
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Enterprise risk management and accruals estimation error
Johnston, Joseph; Soileau, Jared - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-15
Persistent link: https://www.econbiz.de/10012421439
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Corporate social responsibility, enterprise risk management, and real earnings management : evidence from managerial confidence
Kuo, Ya-Fen; Lin, Yi-Mien; Chien, Hsiu-Fang - In: Finance research letters 41 (2021), pp. 1-19
Persistent link: https://www.econbiz.de/10013335966
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A spotlight on boards' response to the new risk environment : how boards are changing the way they think about risk in strategic decision making
Huber, Celia; May, Michael; White, Olivia - In: Journal of risk management in financial institutions 14 (2020/2021) 2, pp. 115-120
Persistent link: https://www.econbiz.de/10012613934