Results 231 to 240 of about 9,019,444 (252)

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

PLoS One
Li Y, Meng F.
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

Discretionary Accruals: Earnings Management ... or Not? [PDF]

Abacus, 2018
This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature.
Andrew Jackson
exaly   +2 more sources

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

Journal of Business Finance and Accounting, 2022
Adrienna Huffman, Theodore E. Christensen, Melissa F. Lewis-Western   +2 more
exaly  

The differential effect of accrual-based and real earnings management on audit fees: international evidence

Accounting and Business Research, 2022
Sunyoung Park, Ahrum Choi
exaly  

Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia

Cogent Business and Management, 2020
Shaker Dahan Al-Duais, Collins Ntim
exaly  

The effect of financial leverage on real and accrual-based earnings management

Accounting and Business Research, 2017
Seraina C Anagnostopoulou, Andrianos E Tsekrekos   +1 more
exaly  

Accrual-based and real earnings management and political connections

The International Journal of Accounting, 2015
Monomita Nandy, Suman Lodh, Geert Braam
exaly  

Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

Accounting and Business Research, 2017
Antonio Parbonetti
exaly  

Real and accrual earnings management and IPO failure risk

Accounting and Business Research, 2015
Kevin Keasey, Mohammad Alhadab, Iain Clacher   +2 more
exaly