Results 201 to 210 of about 558,465 (359)

WHAT SHOULD AN UNMANAGED EARNINGS DISTRIBUTION LOOK LIKE? [PDF]

open access: yes
In asserting that the number of firms reporting small profits is abnormally high, thus suggesting that earnings management has taken place, accounting researchers assume that the distribution of reported earnings should be smooth for unmanaged earnings ...
Olivier Vidal
core  

System failure? Exploring the interplay of fear of failure, competition, cooperation and sense of belonging in education in England and Flanders

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Fear of failure is damaging in a host of ways yet is rife in many schools. Drawing on self‐worth theory, we explore whether fear of academic failure is higher in education systems with features that increase students' experiences of competition. To do this, we compare two very different education systems: England, where, for instance, national
Carolyn Jackson, Mieke Van Houtte
wiley   +1 more source

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

open access: yesHeliyon
Mohamed Amer AM   +2 more
europepmc   +1 more source

Assaying the Impact of Firm's Growth and Performance on Earnings Management: An Empirical Observation of Indian Economy

open access: diamond, 2017
Pranesh Debnath   +99 more
openalex   +1 more source

Media and Earnings Management

open access: yes, 2015
Name of conference British Accounting and Finance Association Annual conference 2016 Conference place Bath, UK Status Published Date of acceptance 04 Jan 2016 This study examines the influence of media appearance of firms on earnings management strategies of 632 firms listed on the London Stock Exchange during the financial crisis period. We
openaire   +3 more sources

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