Results 181 to 190 of about 506 (202)

The Impact of Leverage on Real Earnings Management

open access: yesProcedia Economics and Finance, 2013
The primary aim of this study is to examine the association between leverage and Real Earnings Management (REM) activities. It analyses how leverage is able to reduce earnings management (EM).
Rahayu Abdul Rahman   +1 more
exaly   +2 more sources

Value relevance of peer-based benchmarking of discretionary expenses and business strategy

Applied Economics, 2021
Oveis Madadian   +2 more
exaly  

A two-step quantile regression method for discretionary accounting

Review of Quantitative Finance and Accounting, 2022
Stanley Iat-Meng Ko   +1 more
exaly  

Abnormal audit fees and audit quality: Australian evidence

Australian Journal of Management, 2023
Sarowar Hossain, Jenny Jing Wang
exaly  

Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms

Canadian Journal of Agricultural Economics, 2016
CARLOS J O Trejo-Pech, Richard N Weldon
exaly  

The pricing of discretionary accruals

Journal of Accounting and Economics, 1996
K R Subramanyam
exaly  

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