Zobrazeno 1 - 10
of 233
pro vyhledávání: '"Accrual-based earnings management"'
Publikováno v:
Journal of Accounting Literature, 2023, Vol. 46, Issue 3, pp. 401-445.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAL-08-2022-0089
Publikováno v:
Journal of Family Business Management, 2022, Vol. 14, Issue 1, pp. 171-198.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFBM-07-2022-0090
Autor:
Basiem Al-Shattarat
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 2 (2024)
The crucial aim of this study is to observe the association between leverage and earnings management using accrual-based earnings management (AEM) and real earnings management (REM) practices among the firms listed on the London Stock Exchange. To ke
Externí odkaz:
https://doaj.org/article/2c8ad1ed5c944a4d9d3d213657cfa1c3
Autor:
Comporek Michał
Publikováno v:
Studia Ekonomiczne i Regionalne, Vol 17, Iss 1, Pp 115-132 (2024)
The aim of the study is to analyse the relationship between the degree of use of accrual-based earnings management and real earnings management instruments and the size of public companies.
Externí odkaz:
https://doaj.org/article/3b8d49f153724cc094305e247689dacd
Autor:
Pham Duc Hieu, Hoang Ha Anh
Publikováno v:
Investment Management & Financial Innovations, Vol 20, Iss 4, Pp 182-193 (2023)
This paper’s primary goal is to examine the influence of a firm’s capital structures on practices of accrual-based earnings management by doing empirical research covering 51 non-financial Vietnamese listed companies during a period from 2013 to
Externí odkaz:
https://doaj.org/article/d8edbe8a914f4b30af11a419e5ef8a50
Autor:
Avabruth, Suhas M., Padhi, Subha Kant
Publikováno v:
Journal of Accounting in Emerging Economies, 2022, Vol. 13, Issue 1, pp. 93-117.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-12-2020-0331
Autor:
Alpaslan Yasar, Neriman Yalçın
Publikováno v:
Cogent Business & Management, Vol 10, Iss 3 (2023)
AbstractClimate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relatio
Externí odkaz:
https://doaj.org/article/7120ac6383734a4d8797776890c0e4dc
Publikováno v:
China Journal of Accounting Studies, Vol 11, Iss 1, Pp 108-133 (2023)
ABSTRACTTaking the ‘Broadband China’ programme as a quasi-natural experiment, we intend to explore the effect of information technology infrastructure (Hereinafter, ITI) on earnings management strategy. Our results show that with the office locat
Externí odkaz:
https://doaj.org/article/1ddd4b384e704c3c8feb5b34722770bb
Publikováno v:
Review of Accounting and Finance, 2022, Vol. 21, Issue 5, pp. 486-511.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/RAF-06-2021-0169
Publikováno v:
Jurnal Dinamika Akuntansi dan Bisnis, Vol 9, Iss 2, Pp 169-188 (2022)
This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business ex
Externí odkaz:
https://doaj.org/article/05154ecb763e49e383b7713069c8365f