Výsledky vyhledávání - "earnings manipulation."

Akademický článek

Investigating impacts of implementing earnings manipulation practices on stakeholders’ perception of earnings management: The case of Poland

Autor: Michał Comporek

Publikováno v: International Entrepreneurship Review, Vol 10, Iss 3 (2024)

Objective: The objective of the article is to investigate the impact of earnings manipulation on the perception of the earnings management phenomenon by financial specialists in public enterprises listed on the Main Market of the Warsaw Stock Exchang

Externí odkaz: https://doaj.org/article/2f5ca62a7e5c445b9c2604ef9f271416

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Akademický článek

Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market

Autor: Abu Afifa, Malik, Saleh, Isam, Al-shoura, Aseel, Vo Van, Hien

Publikováno v: International Journal of Emerging Markets, 2022, Vol. 19, Issue 1, pp. 106-133.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/IJOEM-12-2021-1907

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Akademický článek

The role of product market competition and analyst attention in modulating the link between equity pledges and classification shifting

Autor: Ruixiang Xue, Jiao Lu

Publikováno v: Frontiers in Energy Research, Vol 12 (2024)

This study investigates the association between equity pledges and classification shifting earnings management in Chinese listed firms, spanning the period from 2016 to 2022. Additionally, it explores the moderating influence of product market compet

Externí odkaz: https://doaj.org/article/59365bdd85ef4a46b9475bc766006762

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