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
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
Research on Earnings Management of Growth Enterprise Market in China Stock Market: Comparative Analysis Based on the BPNN, GBDT, and MLR Models. [PDF]
Comput Intell Neurosci, 2022 Jia D, Xue R.
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Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
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Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 Narsa NPDRH +2 more
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Can enterprise green transformation inhibit accrual earnings management? Evidence from China. [PDF]
HeliyonLei Y +5 more
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Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
José A. C. Moreira, Peter F. Pope
core
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
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The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]
PLoS One, 2022 Sandoval A, Márquez J, Cervera I.
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