Results 91 to 100 of about 141,734 (182)

Corporate financing changes: consequencies for discretionary accruals estimation

, 2015
This study discusses the impact of financing changes on accruals models and discretionary accruals estimates. It pursues a threefold objective. Firstly, to show analytically how the occurrence of such changes affects discretionary accruals estimation. Secondly, to analyse empirically whether different accruals models (Jones, (1991); Dechow and Dichev, (
Alves, Jorge, Moreira, José
openaire   +3 more sources

Trade policy uncertainty and stock price crash risk in China: The moderating role of marketization and digital transformation. [PDF]

PLoS One
Liu C, Masron TA, Huo H.
europepmc   +1 more source

Manager characteristics and the informativeness of banks' loan loss provisioning. [PDF]

Rev Acc Stud
Bischof J, Rudolf N.
europepmc   +1 more source

Audit committee features and earnings management.

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

The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. [PDF]

PLoS One, 2022
Ma C, Awan RU, Ren D, Alharthi M, Haider J, Kouser R.   +5 more
europepmc   +1 more source

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

PLoS One
Gündüz M.
europepmc   +1 more source

The Influence of COVID-19 Pandemic on Management Earnings Forecasts. [PDF]

Front Psychol, 2022
Fu X, Xu Y, Zhou F, Zhao L.
europepmc   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source

Financial disclosure quality and sustainability disclosure quality. A case in China. [PDF]

PLoS One, 2021
Abeysekera I, Li F, Lu Y.
europepmc   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source