Zobrazeno 1 - 10
of 317
pro vyhledávání: '"Ervin L. Black"'
Autor:
Ding, Yuan
Publikováno v:
ABDC-A
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______9766::4de5ed0088abc374078d109b6d92ac7e
http://ir.ceibs.edu/item/ir/788
http://ir.ceibs.edu/item/ir/788
Autor:
Ervin L Black, Anastasia Maggina
Publikováno v:
Journal of Accounting in Emerging Economies, 2016, Vol. 6, Issue 1, pp. 69-90.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-02-2013-0013
Autor:
Ervin L. Black
Publikováno v:
Revista Contabilidade & Finanças, Vol 27, Iss 70, Pp 7-11 (2016)
Externí odkaz:
https://doaj.org/article/4c60a967f0234c8d9661e5539f51b15d
Publikováno v:
Accounting Research Journal. 35:660-675
Purpose The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors play in that association. Design/methodology/approach This study relies
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a8644106715f05216614edd20f60714a
https://doi.org/10.1108/arj-06-2021-0165
https://doi.org/10.1108/arj-06-2021-0165
Publikováno v:
Management Science. 68:1353-1377
We compare non-GAAP earnings per share (EPS) in firms’ annual earnings announcements and proxy statements using hand-collected data from U.S. Securities and Exchange Commission filings. We find that proxies for capital market incentives (contractin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e77ad8645c079c572d91a01884896c6b
https://doi.org/10.1287/mnsc.2020.3928
https://doi.org/10.1287/mnsc.2020.3928
Publikováno v:
Journal of International Accounting, Auditing and Taxation. :100544
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b768574bc1cb03124da252e20a43a56
https://doi.org/10.1016/j.intaccaudtax.2023.100544
https://doi.org/10.1016/j.intaccaudtax.2023.100544
Autor:
Ervin L. Black, Mark L. Zyla
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professiona
Autor:
Sylvia Meljem, Thorsten Sellhorn, Lesley Stainbank, Akihiro Noguchi, Enŕiquez de Rivera, Sidney J. Gray, Dan Elnathan, David A. Wood, Ervin L. Black, Begoña Giner
Publikováno v:
Journal of International Accounting Research. 16:1-15
Established by the Global Engagement Task Force, this committee was charged with examining the usage of journal rankings internationally. Through questionnaires, literature review, and discussions with various international accounting organizations w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d0bddbc58a19e5195a5bb9fe554955d0
https://doi.org/10.2308/jiar-10571
https://doi.org/10.2308/jiar-10571
Publikováno v:
Contemporary Accounting Research. 34:750-782
Managers have a variety of tools at their disposal to influence stakeholder perceptions. Earnings management and the strategic reporting of non-GAAP earnings are just two of the available menu choices. We explore how real earnings management and accr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4dc2d93acb8ebfeb12370ac6bc338c6c
https://doi.org/10.1111/1911-3846.12284
https://doi.org/10.1111/1911-3846.12284