Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Seraina C. Anagnostopoulou"'
Publikováno v:
Journal of Applied Accounting Research, 2016, Vol. 17, Issue 1, pp. 2-23.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-01-2014-0009
Publikováno v:
International Review of Financial Analysis. 87:102609
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f6f3c18848d8e8e28b7c3d936ecff04e
https://doi.org/10.1016/j.irfa.2023.102609
https://doi.org/10.1016/j.irfa.2023.102609
Publikováno v:
Journal of Banking & Finance. 149:106809
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3426c1e968e08cbfaa250eb68bae99db
https://doi.org/10.1016/j.jbankfin.2023.106809
https://doi.org/10.1016/j.jbankfin.2023.106809
Autor:
Seraina C. Anagnostopoulou
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e04104eab0e4b9dd839c8ad0c6e5e427
https://doi.org/10.2139/ssrn.4050427
https://doi.org/10.2139/ssrn.4050427
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4094b0b27850eb1a5d89b6b42508a2a6
https://doi.org/10.2139/ssrn.4205590
https://doi.org/10.2139/ssrn.4205590
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bbbffc86dd5546182a8a118f1b9efe73
https://doi.org/10.2139/ssrn.4089247
https://doi.org/10.2139/ssrn.4089247
Autor:
Seraina C. Anagnostopoulou
Publikováno v:
The International Journal of Accounting. 56
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::da1f68b74b4c578c4d792e55584f5d10
https://doi.org/10.1142/s1094406021800081
https://doi.org/10.1142/s1094406021800081
Publikováno v:
Anagnostopoulou, S, Gounopoulos, D, Malikov, K & Pham, H 2021, ' Earnings Management by Classification Shifting and IPO Survival ', Journal of Corporate Finance, vol. 66, 101796 . https://doi.org/10.1016/j.jcorpfin.2020.101796
The study examines the effect of earnings management by classification shifting on firm success, focusing on the survival of newly listed firms. We argue that shifting income-decreasing expenses from core to special items should negatively associate
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::66f1c2172e6d6aed82a641af7390d942
https://purehost.bath.ac.uk/ws/files/217501504/Classification_Shifting_and_IPO_Survival_FINAL.pdf
https://purehost.bath.ac.uk/ws/files/217501504/Classification_Shifting_and_IPO_Survival_FINAL.pdf
Publikováno v:
Public Money & Management
\ud This paper explores whether NHS hospitals in England managed their earnings upward before applying to the government for foundation trust (FT) status—a scheme that allowed them greater financial freedom and management autonomy—in order to pre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3f70d0b9d251108431f5c3e9bb0aadb4
https://openaccess.city.ac.uk/id/eprint/26303/1/2020-0036%20Anagnostopouloua%20and%20Stavropoulou.pdf
https://openaccess.city.ac.uk/id/eprint/26303/1/2020-0036%20Anagnostopouloua%20and%20Stavropoulou.pdf
Publikováno v:
SSRN Electronic Journal.
This study investigates into the real consequences of earnings management by classification shifting via examining its effect on corporate investment efficiency. The underlying expectation is that the way of reporting different items of profit within
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d341dddc00e8096279645e963a6dda5
https://doi.org/10.2139/ssrn.3801959
https://doi.org/10.2139/ssrn.3801959