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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

Real earnings management : a review of the international literature

Habib, Ahsan; Ranasinghe, Dinithi; Wu, Julia Yonghua; … - In: Accounting and finance 62 (2022) 4, pp. 4279-4344

Persistent link: https://www.econbiz.de/10013468250

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

Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS

Oz, Ibrahim Onur; Yelkenci, Tezer - In: International review of financial analysis 58 (2018), pp. 24-37

Persistent link: https://www.econbiz.de/10012006385

The influence of CEO and CFO power on accruals and real earnings management

Baker, Terry A.; Lopez, Thomas J.; Reitenga, Austin L.; … - In: Review of quantitative finance and accounting 52 (2019) 1, pp. 325-345

Persistent link: https://www.econbiz.de/10012171535

Investigating accrual and real earnings management of financially troubled Indian firms

Tiwari, Sweta; Chatterjee, Chanchal - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 5, pp. 592-611

Persistent link: https://www.econbiz.de/10014391373

The effect of local political corruption on earnings quality

Xu, Hongkang; Dao, Mai; Wu, Jia - In: Review of quantitative finance and accounting 53 (2019) 2, pp. 551-574

Persistent link: https://www.econbiz.de/10012225947

How does intentional earnings smoothing vary with managerial ability?

Demerjian, Peter; Lewis-Western, Melissa; McVay, Sarah - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 406-437

Persistent link: https://www.econbiz.de/10012170151

Earnings management, earnings quality, and culture : cross-country studies

Purwaningsih, Anna; Kusuma, Indra Wijaya; Barokah, Zuni - In: International journal of economic policy in emerging … 13 (2020) 4, pp. 422-430

Persistent link: https://www.econbiz.de/10012508069

Gender diversity and earnings management behaviours in an emerging market : a comparison between regression analysis and FSQCA

Le Huu Tuan Anh; Nguyen Vinh Khuong - In: Cogent business & management 9 (2022) 1, pp. 1-26

analysis technique (fsQCA). The findings suggest that women on board (WOB) is negatively related to accrual based earnings … management (AEM), while positive relationships are found with the real earnings management (REM) one. Besides, firms have high … positive and insignificant relationship to AEM as well as REM, respectively. The fsQCA results highlight the configuration of …

Persistent link: https://www.econbiz.de/10014433813