Results 111 to 120 of about 8,724,912 (217)

EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY [PDF]

Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility.
Jordi Surroca, Diego Prior, Josep A. Tribo   +2 more
core  

Pre-merger Earnings Management: Sarbanes Oxley, Leverage and Non-cash Acquisition Premia [PDF]

, 2012
The objective of this thesis is to investigate earnings management within a structured sample design focusing upon a M&A context in the US by addressing three main empirical questions in three studies.
Alsharairi, Malek Ahmad Refai, ALSHARAIRI, MALEK,AHMAD,REFAI   +1 more
core  

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 EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]

, 2010
Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
core  

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

Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]

Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot, Christian Calmès, Denis Cormier, Raymond Théoret   +3 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

Beyond numbers: The governance role of data assets in real earnings management. [PDF]

PLoS One
Zhang M, Qian H, Ma T.
europepmc   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source