Results 121 to 130 of about 18,872 (297)
The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Int Rev Financ Anal, 2023 Aljughaiman AA +3 more
europepmc +1 more source
Earnings management and corporate social responsibility [PDF]
, 2007 By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Prior, Diego +2 more
core +2 more sources
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
La persona adecuada en el momento adecuado: los miembros del comité de auditoría y la calidad de la información financiera [PDF]
, 2018 We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management.
López Iturriaga, Félix J. +2 more
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Asia-Pacific Journal of Clinical Oncology, EarlyView.Expanding on the growing evidence for neoadjuvant immunotherapy in resectable non‐small cell lung cancer, this study explored neoadjuvant nivolumab ± denosumab. Two of the 10 treated patients achieved a pathological complete response. CD8 T‐cell infiltration correlated with pathological response, warranting ongoing translational research to understand ...
Elizabeth Ahern +11 more
wiley +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
Determinants of the loan loss allowance: some cross-country comparisons [PDF]
This paper analyses the determinants of banks’ loan loss allowances for samples of US banks and three non-US samples: a group of 21 countries, Canada and Japan.
Hasan, Iftekhar, Wall , Larry D.
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