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Das Bilanzierungsverhalten mittelständischer Unternehmen : eine empirische Untersuchung

Holdhof, Glenny - 1988

Persistent link: https://www.econbiz.de/10000083301

Accounting discretion, loan loss provisioning, and discipline of Banks' risk-taking

Bushman, Robert M.; Williams, Christopher D. - In: Journal of accounting & economics 54 (2012) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10009569373

Accruals and cash flow volatility of the earnings' persistence

Sutisna, Hansen; Ekawati, Erni - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 1558-1570

Persistent link: https://www.econbiz.de/10011764729

Is knowledge powerful? : evidence from financial education and earnings quality

Sun, Hongyan; Yuen, Desmond C. Y.; Zhang, Jiahang; Zhang, Xu - In: Research in international business and finance 52 (2020), pp. 1-20

Persistent link: https://www.econbiz.de/10012548568

Does idiosyncratic risk affect earnings quality? : evidence from Indonesia

Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan - In: Scientific papers of the University of Pardubice 30 (2023) 2, pp. 1-13

This study examines whether idiosyncratic risk significantly affects earnings quality in non-financial companies listed on the Indonesia Stock Exchange. Research on developing countries, especially Indonesia, which links idiosyncratic risk and earnings quality, has not been widely conducted....

Persistent link: https://www.econbiz.de/10014440932

Skilled analysts and earnings management in Chinese listed companies

Meng, Yifan; Yang, Mo; Li, Weiping - In: International review of economics & finance : IREF 93 (2024) 2, pp. 227-243

Persistent link: https://www.econbiz.de/10014535545

Accounting conservatism as a strategy to deter entry : evidence from China's Negative List System

Xiao, Zehua; Zhao, Yitong - In: International review of financial analysis 93 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10014543480

Does short selling reduce classification shifting? : exploration of market-oriented governance mechanism

He, Meng; Bai, Xuelian; Zhang, Junrui - In: International review of financial analysis 93 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10014543576

Noncontrolling shareholders' network centrality and corporate earnings management : governance or conspiracy?

Yang, Zhonghai; Xiu, Xue; Xu, Meng; Zhao, Yixiu - In: International review of financial analysis 94 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10014544014

Shareholder identity and real earnings management : empirical evidence from Vietnam

Hien Thu Bui; Huong Hoang Nguyen Le - In: Afro-Asian Journal of Finance and Accounting : AAJFA 14 (2024) 3, pp. 432-450

Persistent link: https://www.econbiz.de/10014546121