Results 211 to 220 of about 796 (267)

Too Sensitive to Fail: The Impact of Sentiment Connectedness on Stock Price Crash Risk. [PDF]

Entropy (Basel)
Cao J, He G, Jiao Y.
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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
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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

Earnings quality and earnings management : the role of accounting accruals

, 2008
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Do key Audit Matters Differently Impact Accrual Earnings Management or Real Earnings Management?

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Real earnings management and accrual-based earnings management as substitutes : the extent to which the relative costs of real earnings management and accrual- based earnings management affect the trade-off

, 2012
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Accruals earnings management proxies: Prudent business decisions or earnings manipulation?

Journal of Business Finance & 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 ...
Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis‐Western, Rachel Scott   +3 more
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CEO Origin and Accrual-Based Earnings Management

Accounting Horizons, 2014
SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment;
Kuang, Y.F., Qin, B., Wielhouwer, J.
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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
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