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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings [PDF]

, 2008
We examine earnings management behavior around SEOs, focusing on both real activities and accrual-based manipulation, and how this behavior varies over time and cross-sectionally.
Zarowin, Paul, Cohen, Daniel A.
core   +4 more sources

Financial reporting quality of ESG firms listed in China. [PDF]

PLoS One, 2023
Wu M, Abeysekera I.
europepmc   +1 more source

Explaining earnings persistence: a threshold autoregressive panel unit root approach [PDF]

This paper proposes a reassessment to the hypothesis that the persistence of current earnings performance is decreasing in the magnitude of the accrual component of earnings and increasing in the magnitude of the cash flow component of earnings. For this
Galimberti, Jaqueson Kingeski, Cupertino, César Medeiros   +1 more
core  

Gerenciamento de resultados por decisões operacionais no mercado brasileiro de capitais [PDF]

, 2013
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2013.Esta tese analisa o gerenciamento por decisões operacionais no mercado brasileiro de capitais, uma forma de
Cupertino, César Medeiros
core  

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]

Int Rev Financ Anal, 2023
Aljughaiman AA, Nguyen TH, Trinh VQ, Du A.   +3 more
europepmc   +1 more source

Application of deep learning in recognition of accrued earnings management. [PDF]

Heliyon, 2023
Li J, Sun Z.
europepmc   +1 more source

How does the COVID-19 affect earnings management: Empirical evidence from China. [PDF]

Res Int Bus Finance, 2022
Yan H, Liu Z, Wang H, Zhang X, Zheng X.
europepmc   +1 more source

The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic

حسابداری و شفافیت مالی
Purpose: In recent years, the COVID-19 virus has brought significant consequences to various fields, including capital markets and the global economy.
Maryam Davarzani, Malektaj Maleki Oskouei, Mohammad Hassani   +2 more
doaj  

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source