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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

Which types of institutional investors constrain abnormal accruals?

Wang, Mingzhu - In: Corporate governance : an international review 22 (2014) 1, pp. 43-67

Persistent link: https://www.econbiz.de/10010239281

Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand

Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89

Persistent link: https://www.econbiz.de/10010338668

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

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 …

Persistent link: https://www.econbiz.de/10011540776

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

Geographic location of audit committee chairs and accruals quality : evidence from China

Cheng, C. S. Agnes; Huang, Yuan; Sun, Di; Yu, Yumiao - In: Review of quantitative finance and accounting 57 (2021) 4, pp. 1215-1246

Persistent link: https://www.econbiz.de/10012660682

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

The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan

Khan, Sattar; Kamal, Yasir; Khan, Azhar; Hussain, Arif; … - In: International journal of economics and financial issues … 10 (2020) 4, pp. 141-150

Persistent link: https://www.econbiz.de/10012303317

Does good corporate governance enhance accruals quality during financial crises?

Aldamen, Husam; Duncan, Keith - In: Managerial auditing journal 31 (2016) 4/5, pp. 434-357

Persistent link: https://www.econbiz.de/10011569132