The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. [PDF]
PLoS One, 2022 Ma C +5 more
europepmc +1 more source
Smart city and earnings management: Evidence from China. [PDF]
PLoS OneSun D, Chen C.
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Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]
Environ Sci Pollut Res Int, 2023 Kolsi MC, Al-Hiyari A, Hussainey K.
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Accrual and Real Earnings Management: Firm Value Analysis
Acta Universitatis Bohemiae Meridionalis, 2023 Saheed Akande Shittu +3 more
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Are managers of emerging markets more opportunistic? application of Benford's Law. [PDF]
PLoS OneHassan S, Aksar M, Ahmad M, Kajanova J.
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Altruistic motivation or instrumental motivation: The spatial spillover effect of corporate social responsibility on corporate green innovation. [PDF]
PLoS One, 2023 Chen D, Peng Z.
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The Influence of COVID-19 Pandemic on Management Earnings Forecasts. [PDF]
Front Psychol, 2022 Fu X, Xu Y, Zhou F, Zhao L.
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Labor unionization and real earnings management: Evidence from labor elections. [PDF]
PLoS OneAstvansh V, Wang B, Chen T, Qu JC.
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Detecting Earnings management in Brazil: estimating discretionary accruals
, 2008 Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias. Brasileiras "gerenciam" os seus resultados contábeis como resposta a estímulos do mercado de capitais.
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How does analyst coverage influence corporate social responsibility (CSR)? The governance- and information-based perspectives. [PDF]
PLoS OneLiu Y, Du X.
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