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Management earnings forecasts and book-tax differences

Kraft, Anastasia - In: International journal of economics and finance 7 (2015) 3, pp. 1-23

Persistent link: https://www.econbiz.de/10010508466

Is earnings quality associated with corporate social responsibility?

Kim, Yongtae; Park, Myung Seok; Wier, Benson - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 761-796

Persistent link: https://www.econbiz.de/10009565289

The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea

Lee, Young Hwan; Kang, Sun A.; Cho, Sang Min - In: Journal of business economics and management 16 (2015) 5, pp. 931-948

Persistent link: https://www.econbiz.de/10011386661

Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China

Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516

discretionary accruals in Chinese listed companies. Moreover, we document that Chinese CSR active firms engage more in earnings … management through discretionary accruals than CSR inactive firms. These findings are consistent with the opportunistic financial …

Persistent link: https://www.econbiz.de/10012888475

Earnings volatility, the use of financial derivatives and earnings management : evidence from an emerging market

Phua, Lian Kee; Lok, Char-Lee; Chua, Yong Xia; Lim, Tan-Chin - In: Malaysian journal of economic studies 58 (2021) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10013258870

Appraisal of earnings management across the sectors

Durana, Pavol; Valaskova, Katarina; Siekelova, Anna; … - In: Journal of business economics and management 23 (2022) 2, pp. 399-425

the earnings management by the Modified Jones model. 52,545 discretionary accruals are computed for Slovak, Czech …

Persistent link: https://www.econbiz.de/10013258990

Can CFOs resist undue pressure from CEOs to manage earnings?

Florackis, Chris; Sainani, Sushil - In: The journal of corporate finance : contracting, … 67 (2021), pp. 1-24

Persistent link: https://www.econbiz.de/10013209768

The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia

Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16

listed on the Saudi Stock Exchange (Tadawul) is investigated by short-term versus long-term discretionary accruals. For firms … whose EM is considered as an indication of its discretionary accruals, it is anticipated that earnings’ value relevance … would be lower than firms that do not consider EM. The results show that EM discretionary accruals influence the value …

Persistent link: https://www.econbiz.de/10012665521

Does investor sentiment affect earnings management?

Simpson, Ana - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 869-900

Persistent link: https://www.econbiz.de/10010206007

Do Indian companies manage earnings before share repurchase?

Jena, Sarthak Kumar; Mishra, Chandra Sekhar; Rajib, Prabina - In: Global business review 21 (2020) 6, pp. 1427-1447

Persistent link: https://www.econbiz.de/10012388974