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Impact of upward and downward earnings management on stock returns
Ali, Asgar; Bansal, Manish - In: South Asian journal of business studies 12 (2023) 2, pp. 202-219
Persistent link: https://www.econbiz.de/10014305535
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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
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Conditional persistence of earnings components and accounting anomalies
Amir, Eli; Kama, Itay; Levi, Shai - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 801-825
Persistent link: https://www.econbiz.de/10011512965
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The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market
Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420
Persistent link: https://www.econbiz.de/10011990724
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The role of earnings management in the relationship between accruals and market value
Aryannejad, Nasim; Ghaemi, Mohammadhossein; Maham, Keyhan - In: Investment management and financial innovations 15 (2018) 1, pp. 236-244
Persistent link: https://www.econbiz.de/10012002803
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Did Japanese-SOX have an impact on earnings management and earnings quality?
Nakashima, Masumi; Ziebart, David A. - In: Managerial auditing journal 30 (2015) 4/5, pp. 482-510
Persistent link: https://www.econbiz.de/10011343410
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Earnings quality and audit attributes in high concentrated ownership market
Ahmed Hussein Al-Rassas; Hasnah Kamardin - In: Corporate governance : the international journal for … 16 (2016) 2, pp. 377-399
Persistent link: https://www.econbiz.de/10011521694
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Legal consequences of earnings components management
Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....
Persistent link: https://www.econbiz.de/10011540776
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Corporate Governance and Accruals Earnings Management
Doukakis, Leonidas C. - 2014
This study examines the association between corporate governance and accruals earnings management using a Corporate Governance Index (CGI) consisting of 55 individual corporate governance measures. Prior literature has focused primarily on certain individual corporate governance measures,...
Persistent link: https://www.econbiz.de/10013067669
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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