Results 61 to 70 of about 729 (161)

Earnings Management, Accruals and Stock Liquidity [PDF]

Journal of Finance and Bank Management, 2017
Sonia Sayari, Abdelwahed Omri
openaire   +1 more source

Application of deep learning in recognition of accrued earnings management. [PDF]

Heliyon, 2023
Li J, Sun Z.
europepmc   +1 more source

The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]

Int Rev Financ Anal, 2023
Aljughaiman AA, Nguyen TH, Trinh VQ, Du A.   +3 more
europepmc   +1 more source

Earnings Management Incentives and the Pricing of Discretionary Accruals

International Journal of Business and Management, 2019
The objective of this research is to investigate whether earnings management incentives influence the pricing of discretionary accruals. Specifically, we verify if growth opportunity, leverage, free cash flow, insider trading and financial distress are useful to investors to discriminate between opportunistic and informative earnings management ...
openaire   +2 more sources

Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]

Heliyon, 2023
González-Sánchez M, Segovia San Juan AI, Ibáñez Jiménez EM.   +2 more
europepmc   +1 more source

Impact of Firm and CEO Characteristics and COVID-19 on SMEs’ Earnings Management

Systems
This study investigated the effects of firm characteristics (external investment and co-CEO structures), managerial characteristics (CEO’s experience and age), and COVID-19 on earnings management in small- and medium-sized enterprises (SMEs).
Kyung Su Kim, Inha Oh
doaj   +1 more source

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

Value relevance of managed earnings in Indian firms: an impact analysis of IFRS convergence using dynamic panel models

Serbian Journal of Management
The study explores the relationship between earnings management and value relevance of accounting information of Indian listed firms by investigating three different modes of earnings management – total, short-term and long-term discretionary accruals ...
Lorraine Rayelle Gome, Juao C. Cost
doaj   +1 more source

Social insurance and earnings management: Too rich to be good. [PDF]

Front Psychol, 2022
Bai Y, Zhang B.
europepmc   +1 more source

The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]

PLoS One, 2022
Sandoval A, Márquez J, Cervera I.
europepmc   +1 more source