Results 331 to 340 of about 8,015,859 (403)

Hedge Fund Activism, Earnings Management and CEO Turnover

Jianxin Gong, Wonik Choi, Siyi Li
openalex   +1 more source

Valuation of science and technology innovation enterprises based on XGBoost-GA-BP neural network model. [PDF]

Sci Rep
Shen C, Xiang L, Wang W.
europepmc   +1 more source

Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]

PLoS One
Shi X, Shen Y, Wang Y, Han J.
europepmc   +1 more source

Type 2 Diabetes and Financial Outcomes.

JAMA Netw Open
Pesavento M, Loibl C, Moulton S, Haurin D, Hyer M, Dalmacy D, Joseph JJ.   +6 more
europepmc   +1 more source

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Earnings management through real activities manipulation

Journal of Accounting and Economics, 2006
Sugata Roychowdhury
exaly   +2 more sources

The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence

Managerial Auditing Journal, 2022
Purpose The purpose of this study is to examine whether the COVID-19 pandemic has affected earnings management and the value relevance of earnings in the USA.
Guoping Liu, Jerry Sun
semanticscholar   +1 more source

Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms

Global Business Review, 2021
The aim of this study is to determine the impact of COVID-19 pandemic on earnings management practices. Focusing on a sample of 2,031 firms listed in 15 European countries, the study uses three discretionary accrual metrics as a proxy for earnings ...
Naima Lassoued, Imen Khanchel
semanticscholar   +1 more source

Quarterly Earnings Patterns and Earnings Management

SSRN Electronic Journal, 2007
This paper investigates whether the pattern of quarterly earnings changes provides a signal of earnings management. We identify firms for which the sign of (seasonal) earnings changes observed in interim quarters reverses in the fourth quarter. We hypothesize that a firm performing poorly in interim quarters may attempt to increase earnings of the ...
Somnath Das, Pervin K. Shroff, Haiwen Zhang   +2 more
openaire   +1 more source

CEO characteristics and earnings management: empirical evidence from France

Journal of Financial Reporting & Accounting, 2020
PurposeThe purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals.Design/methodology/approachThe sample includes 151 French firms listed on the
Dhouha Bouaziz, Bassem Salhi, Anis Jarboui   +2 more
semanticscholar   +1 more source

Earnings management, financial performance and the moderating effect of corporate social responsibility: evidencefrom France

Management Research Review, 2021
Purpose The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility has a moderating effect on the impact of earnings management on ...
Salma Chakroun, A. B. Amar
semanticscholar   +1 more source