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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403
Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases....
Persistent link: https://www.econbiz.de/10013166698
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Does benchmark-beating detect earnings management? : evidence from accounting irregularities
Harris, David Garland; Shi, Linna; Xie, Hong - In: Advances in accounting : a research annual 41 (2018), pp. 25-45
Persistent link: https://www.econbiz.de/10011872617
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Financial distress, earnings benchmark and earnings management practices
Gandhi, Karan - In: Vision : the journal of business perspective 28 (2024) 2, pp. 171-192
Persistent link: https://www.econbiz.de/10014634396
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Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus; Ditter, Dominik; Scherr, Elisabeth - In: Journal of emerging technologies in Accounting 12 (2015), pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
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Short selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks
Rennekamp, Kristina; Rupar, Kathy; Seybert, Nicholas - In: The journal of behavioral finance : a publication of … 21 (2020) 2, pp. 186-204
Persistent link: https://www.econbiz.de/10012287189
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Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
Black, Ervin L.; Christensen, Theodore E.; Kiosse, … - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 209-240
Persistent link: https://www.econbiz.de/10011672297
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Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS
Lento, Camillo; Yeung, Wing Him - In: Asian review of accounting 25 (2017) 4, pp. 502-525
Persistent link: https://www.econbiz.de/10011815969
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Earnings management using revenue classification shifting : evidence from the IFRS adoption period
Noh, Minyoung; Moon, Doocheol; Parte, Laura - In: International journal of accounting and information … 25 (2017) 3, pp. 333-355
Persistent link: https://www.econbiz.de/10011777135
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Earnings benchmark hierarchy
Carvajal, Mariela; Coulton, Jeffrey J.; Jackson, Andrew B. - In: Accounting and finance : journal of the Accounting … 57 (2017) 1, pp. 87-111
Persistent link: https://www.econbiz.de/10011713512
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The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance
Al-Shattarat, Basiem Khalil; Hussainey, Khaled; … - In: International review of financial analysis 81 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013411581