Výsledky vyhledávání - "Accounting manipulation"

Akademický článek

Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence

Autor: Remesal, Alvaro

Publikováno v: International Journal of Accounting & Information Management, 2024, Vol. 32, Issue 5, pp. 773-802.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/IJAIM-04-2023-0099

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Kniha

Analyzing Manufacturing Subsamples

Autor: Andersen, Torben Juul, author

Publikováno v: A Study of Risky Business Outcomes: Adapting to Strategic Disruption

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/978-1-83797-074-220231006

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Akademický článek

Relationship among economic crisis, stock market crashes and accounting scandals

Autor: Pilar Lloret Millan, Núria Arimany Serrat

Publikováno v: Intangible Capital, Vol 19, Iss 3, Pp 359-378 (2023)

Purpose: This work investigates the relationships between stock exchange crashes and accounting scandals. Design/methodology/approach: We analyze the main accounting scandals and stock exchange crashes that occurred between 1980 and 2020. Findings: F

Externí odkaz: https://doaj.org/article/53cfddae2f6c46f5b6e086cc752a669a

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Akademický článek

Earnings management in public-sector organizations: a structured literature review

Autor: Bisogno, Marco, Donatella, Pierre

Publikováno v: Journal of Public Budgeting, Accounting & Financial Management, 2021, Vol. 34, Issue 6, pp. 1-25.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JPBAFM-03-2021-0035

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Akademický článek

Accounting manipulation and loan contract terms

Autor: محمود احمد

Publikováno v: Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, Vol 23, Iss 3, Pp 1-31 (2022)

We examine the impact of accounting information frictions on contracting efficiency. More specifically, this paper investigates the relationship between real earnings management and both the structure of syndicated loans and the non-price loan terms.

Externí odkaz: https://doaj.org/article/7baf8fc520574846a65c26e226dd2841

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