Results 161 to 170 of about 8,724,912 (217)

Foxnut (makhana): a productive and economic crop providing good niche for soil carbon storage and stability in lower Gangetic wetlands. [PDF]

Sci Rep
Choudhury SG, Basak N, Banerjee T, Banerjee T, Mukhopadhyay S, Ghosh BN, Das K, Sahoo AK, Bhowmick UR, Khatun M, Rahman FH, Patil NG.   +11 more
europepmc   +1 more source

Paid Leave Mandates and Care for Older Parents. [PDF]

Milbank Q
Arora K, Wolf DA.
europepmc   +1 more source

Unemployment and Personal Income Loss After Traumatic Brain Injury.

JAMA Surg
Malhotra AK, Jaffe RH, Shakil H, Mathieu F, Nathens AB, Kulkarni AV, Diep C, Yuan EY, Ladha KS, Coyte PC, Wilson JR, Wodchis WP, Witiw CD.   +12 more
europepmc   +1 more source

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Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS

International Review of Financial Analysis, 2018
This study examines the impact of legal origin differences on accrual and real earnings management behaviors for 14 international financial reporting standards (IFRS) countries. Specifically, a cross-country analysis determines the effects of enforcement
I. Oz, Tezer Yelkenci
semanticscholar   +3 more sources

Differential impact of earnings management on the accrual anomaly

Journal of Asset Management, 2021
The purpose of the study is to investigate the pricing impact of positive and negative accrual-based earnings management on stock returns. The study considers the moderating role of different cross-sectional effects, namely market effect, size effect, value effect, and momentum effect while examining the association between earnings management and ...
Manish Bansal, Asgar Ali
openaire   +2 more sources

Real Versus Accrual-based Earnings Management

Paradigm: A Management Research Journal, 2017
This article examines the relationship between accrual-based earnings management (AM) and real earnings management (RM) in the Indian context by considering 673 listed non-financial companies for the period 2009–2013. The article quantifies AM and RM and tests whether Indian companies choose substitute relationship over complementary relationship ...
Ramesh Chandra Das, Chandra Sekhar Mishra, Prabina Rajib   +2 more
openaire   +3 more sources

The effect of corruption on the level of real and accrual earnings management in cases of target firms

EuroMed Journal of Business, 2022
PurposeThis paper attempts to investigate the effect of corruption on the real and accrual earnings management of target firms in the process of mergers and acquisitions.Design/methodology/approachThe sample includes target firms from the European area ...
A. Christopoulos, Ioannis G. Dokas, Christos Leontidis, Eleftherios Spyromitros   +3 more
semanticscholar   +1 more source

Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

Accounting and Business Research, 2017
Elisabetta Ipino, A. Parbonetti
semanticscholar   +3 more sources

Trade-off between real activities earnings management and accrual-based manipulation-evidence from China

Journal of International Accounting, Auditing and Taxation, 2017
Jie Gao, B. Gao, Xiao Wang
semanticscholar   +3 more sources

ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT

2020
L. Flach
openaire   +2 more sources