The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Int Rev Financ Anal, 2023 Aljughaiman AA +3 more
europepmc +1 more source
Federal Employees’ Retirement System: The Role of the Thrift Savings Plan [PDF]
, 2015 [Excerpt] Federal employees participate in one of two retirement systems. The Civil Service Retirement System (CSRS) was established in 1920 and covers only employees hired before 1984.
Isaacs, Katelin P
core +2 more sources
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 managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Ampenberger, Markus +2 more
core
حسابداری و شفافیت مالیPurpose: In recent years, the COVID-19 virus has brought significant consequences to various fields, including capital markets and the global economy.
Maryam Davarzani +2 more
doaj
Customer Bargaining Power and Accrual-Based Earnings Management
Journal of Accounting and Finance, 2021 openaire +2 more sources
Does environmental uncertainty of enterprises aggravate the accrual anomaly in the stock market? Evidence from China. [PDF]
Front Psychol, 2022 Hu S, Wang S.
europepmc +1 more source
An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI +1 more
core
Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. [PDF]
PLoS One, 2023 Arif HM, Mustapha MZ, Abdul Jalil A.
europepmc +1 more source