Results 141 to 150 of about 729 (161)

Managerial Ownership and Accruals Earnings Management

Central European Management Journal, 2022
openaire   +1 more source

Estimation of Discretionary Accruals and the Detection of Earnings Management

2015
This article reviews recent research on the estimation of discretionary accruals and the detection of earnings management. There has been an explosive growth in research on accrual earnings management over the past twenty years, and almost all has used the Jones (1991) model or one of its close derivatives.
openaire   +1 more source

The Detection of Real Earnings Management by Accrual-based Earnings Management Criteria

Global Business Administration Review, 2013
null 정도진, null 진언백
openaire   +1 more source

Research on Accrual Earnings Management of F Company

Advances in Economics, Business and Management Research, 2022
Jing Huang, Guiqian Li
openaire   +1 more source

Earnings Management of Insolvent Firms and the Prediction of Corporate Defaults via Discretionary Accruals

International Journal of Financial Studies, 2021
Sang Yeol Lee
exaly  

ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT

2020
openaire   +1 more source

Discretionary Accruals: Earnings Management ... or Not?

Abacus, 2018
Andrew Jackson
exaly  

The role of discretionary pension accruals in earnings management

Journal of Applied Accounting Research, 2021
exaly  

Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management

Accounting, Organizations and Society, 2015
Linda A Myers, Timothy Seidel, Cory Cassell   +2 more
exaly  

The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies

International Journal of Accounting, Auditing and Performance Evaluation, 2021
exaly