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The stronger the ability, the greater the destructiveness? CEO ability and stock price crash risk. [PDF]

Heliyon
Chen L, Du Y.
europepmc   +1 more source

Can enterprise ESG practices ease their financing constraints? Evidence from Chinese listed companies. [PDF]

Heliyon
Wang X, Yao L.
europepmc   +1 more source

Earnings quality and earnings management : the role of accounting accruals

, 2008
openaire   +1 more source

Working Capital Management and Shareholder’s Wealth Creation: Evidence from Manufacturing Companies Listed in Oman

, 2023
Panigrahi S.
europepmc   +1 more source

The effect of leverage manipulation on real estate firms' financial risk: Based on the interest conflicts perspective. [PDF]

PLoS One
Huang L, Yu L, Huang W.
europepmc   +1 more source

The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]

PLoS One
Li Y, Meng F.
europepmc   +1 more source

Can enterprise green transformation inhibit accrual earnings management? Evidence from China. [PDF]

Heliyon
Lei Y, Yan Y, Chen C, Luo T, Wang Y, Wu H.   +5 more
europepmc   +1 more source

Employee education, labor protection intensity and auditor risk perception. [PDF]

PLoS One
Shen X, Wu A, Ding Y, Sun Q, Liu M.
europepmc   +1 more source

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Accruals earnings management proxies: Prudent business decisions or earnings manipulation?

Journal of Business Finance and Accounting, 2022
AbstractOver the last 5 years, the top accounting journals have published 388 articles that incorporate an empirical proxy for accruals‐based earnings management. Researchers use these proxies to measure diverse managerial activities that represent fundamentally different constructs (from beneficial earnings management at one end of the spectrum to ...
Adrienna A Huffman, Theodore Christensen, Melissa Lewis-Western   +2 more
exaly   +2 more sources