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Does there prevail momentum in earnings management for seasoned equity offering firms?
Chang, Chu-Hsuan; Lin, Hsiou-Wei William - In: International review of economics & finance : IREF 55 (2018), pp. 111-129
Persistent link: https://www.econbiz.de/10012033456
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Earnings management and underperformance after seasoned equity offerings : a cross-country study
Opare, Solomon; Houqe, Muhammad Nurul; Van Zijl, Tony - In: International journal of managerial finance : IJMF 19 (2023) 5, pp. 1053-1075
Persistent link: https://www.econbiz.de/10014431930
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Earnings management and initial public offerings : an empirical analysis
Miloud, Tarek - In: The journal of applied business research 30 (2014) 1, pp. 117-134
Persistent link: https://www.econbiz.de/10010252089
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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
reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that …. Accrual-based earnings management was measured through the modified-Jones model, while cash-based earnings management was … measured through the abnormal cash flows model. According to the results, Algerian companies engage more in accrual …
Persistent link: https://www.econbiz.de/10013279708
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Duration of equity overvaluation and managers' choice to use aggressive underlying earnings disclosure and accrual-based earnings management : Australian evidence
Yang, Yiru; Abeysekera, Indra - In: Journal of contemporary accounting & economics 15 (2019) 2, pp. 167-185
Persistent link: https://www.econbiz.de/10012061086
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Managing for the moment : the role of earnings management via real activities versus accruals in SEO valuation
Kothari, S. P.; Mizik, Natalie; Roychowdhury, Sugata - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 559-586
Persistent link: https://www.econbiz.de/10011458973
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How far can we trust earnings numbers? : what research tell us about earnings management
Walker, Martin - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 445-481
Persistent link: https://www.econbiz.de/10009788837
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Earnings management and corporate performance in the scope of firm-specific features
Gajdosikova, Dominika; Valaskova, Katarina; Durana, Pavol - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-18
Various models have been created all around the world to identify enterprises that manipulate their earnings. These earnings management techniques aid businesses in enhancing their financial performance or gaining some competitive advantages. The primary goal of this article was to identify the...
Persistent link: https://www.econbiz.de/10013471489
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CEO type and earnings management to avoid loss or earnings decreases : evidence from South Korea
Na, Kyunga; Lee, Yunjeong; Yu, Hagyeong - In: Gadjah Mada international journal of business 25 (2023) 2, pp. 227-254
Persistent link: https://www.econbiz.de/10014302685