Results 71 to 80 of about 729 (161)

Audit committee features and earnings management.

Heliyon, 2023
Nassir Zadeh F, Askarany D, Shirzad A, Faghani M.   +3 more
europepmc   +1 more source

Does environmental uncertainty of enterprises aggravate the accrual anomaly in the stock market? Evidence from China. [PDF]

Front Psychol, 2022
Hu S, Wang S.
europepmc   +1 more source

Initial Credit Ratings and Accrual Earnings Management

The Korean Academic Association of Business Administration, 2021
Yujin Kim, Jungin An
openaire   +1 more source

Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. [PDF]

PLoS One, 2023
Arif HM, Mustapha MZ, Abdul Jalil A.
europepmc   +1 more source

An investigation of accrual-based earnings management in the UK

, 2022
This thesis aims to investigate the reliability of using accrual-based measures as a proxy for earning management in the UK. The earnings management literature has undergone immense development over the last decades, initially having focused on the establishment of abnormal accruals as a proxy for earnings management, thereafter more critical papers ...
openaire   +1 more source

Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction. [PDF]

PLoS One, 2023
Mućko P, Adamczyk A.
europepmc   +1 more source

Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]

Environ Sci Pollut Res Int, 2023
Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc   +1 more source

EARNINGS MANAGEMENT AND TIMELINESS OF FINANCIAL REPORTS AMONG LISTED NIGERIAN FINANCIAL SERVICES FIRMS

Malete Journal of Accounting and Finance
Earnings management can cause delays in the timely presentation of financial reports, as management may wait for last-minute opportunities to manipulate earnings before closing their accounts.
Olubunmi Veronica Ologun
doaj  

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]

PLoS One
Liu H, Guo X, Sheng D.
europepmc   +1 more source