EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Accounting policy"
Narrow search

Narrow search

Year of publication
Subject
All
Bilanzpolitik 7,947 Accounting policy 7,726 Corporate Governance 1,426 Corporate governance 1,421 Rechnungswesen 1,078 Accounting 1,077 Profit 1,017 Gewinn 1,016 Rückstellung 1,013 Accrual 1,011 Earnings management 961 Wirtschaftsprüfung 907 Financial audit 906 Gewinnermittlung 856 Profit determination 853 IFRS 826 earnings management 768 Führungskräfte 745 Managers 745 Jahresabschluss 531 Deutschland 508 USA 506 Accounting standards 504 Bilanzierungsgrundsätze 503 United States 500 Financial statement 485 Corporate disclosure 483 Unternehmenspublizität 483 Accruals and deferrals 469 Rechnungsabgrenzung 469 Germany 464 Aktiengesellschaft 429 Theorie 423 Theory 423 Listed company 416 Berichtswesen 412 Reporting 412 China 404 Agency theory 395 Prinzipal-Agent-Theorie 395
more ... less ...
Online availability
All
Undetermined 2,704 Free 2,259 CC license 293
Type of publication
All
Article 5,410 Book / Working Paper 2,613 Journal 6
Type of publication (narrower categories)
All
Article in journal 5,028 Aufsatz in Zeitschrift 5,028 Graue Literatur 317 Non-commercial literature 317 Working Paper 272 Arbeitspapier 270 Aufsatz im Buch 270 Book section 270 Hochschulschrift 256 Thesis 189 Lehrbuch 58 Dissertation u.a. Prüfungsschriften 56 Collection of articles of several authors 53 Sammelwerk 53 Conference paper 51 Konferenzbeitrag 51 Textbook 42 Case study 39 Fallstudie 39 Bibliografie enthalten 38 Bibliography included 38 Collection of articles written by one author 33 Sammlung 33 Aufsatzsammlung 16 Konferenzschrift 15 Guidebook 14 Ratgeber 14 Conference proceedings 11 research-article 11 Einführung 9 Reprint 9 Fallstudiensammlung 6 Aufgabensammlung 5 review-article 4 Bibliografie 3 Forschungsbericht 3 Handbook 3 Handbuch 3 Article 2 Bibliography 2
more ... less ...
Language
All
English 7,279 German 684 Undetermined 56 French 7 Lithuanian 5 Spanish 5 Polish 4 Italian 1 Russian 1
more ... less ...
Author
All
Lobo, Gerald J. 37 Zülch, Henning 28 Kim, Jeong-bon 26 Habib, Ahsan 25 Freidank, Carl-Christian 24 Hasan, Iftekhar 24 Campa, Domenico 22 Zhou, Jian 21 Walker, Martin 20 Küting, Karlheinz 19 Christensen, Theodore E. 18 Iatridis, George 18 Karim, Khondkar E. 18 Kim, Yongtae 18 Zwirner, Christian 18 Seybert, Nicholas 17 Thomas, Wayne B. 17 Enomoto, Masahiro 16 Myers, Linda A. 16 Ozili, Peterson K 16 Sun, Bo 16 Wöhe, Günter 16 Yamaguchi, Tomoyasu 16 Bansal, Manish 15 Künkele, Kai Peter 15 Ronen, Joshua 15 Shuto, Akinobu 15 Sundvik, Dennis 15 Velte, Patrick 15 Anagnostopoulou, Seraina C. 14 Jarboui, Anis 14 Khurana, Inder K. 14 Lourenço, Isabel 14 Wagenhofer, Alfred 14 Cheng, Qiang 13 Collins, Daniel W. 13 Francis, Bill B. 13 García Osma, Beatriz 13 Gounopoulos, Dimitrios 13 Hilke, Wolfgang 13
more ... less ...
Institution
All
National Bureau of Economic Research 9 OECD 9 Asian Development Bank 5 Lithuanian University of Agriculture 4 NWB Verlag 4 Springer Fachmedien Wiesbaden 4 Gottfried Wilhelm Leibniz Universität Hannover 3 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 3 Peter Lang GmbH 3 Universitat Pompeu Fabra / Departament d'Economia i Empresa 3 Universität Ulm 3 Deutsches Institut für Corporate Finance 2 Erich Schmidt Verlag 2 Goethe-Universität Frankfurt am Main 2 Haufe-Lexware GmbH & Co. KG 2 Manchester Business School 2 Otto-Friedrich-Universität Bamberg 2 Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen 2 Universität Duisburg-Essen 2 Verlag Dr. Kovač 2 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Amsterdam Center for Corporate Finance 1 Bank for International Settlements / Monetary and Economic Dept 1 Books on Demand GmbH <Norderstedt> 1 Centre for Economic Reform and Transformation 1 Conservative Political Centre (Great Britain) 1 De Gruyter Oldenbourg 1 Deutscher Taschenbuch-Verlag <München> 1 Dr. Hans-Markus Callsen-Bracker <Firma> 1 Edward Elgar Publishing 1 Eurasia Business and Economics Society / Conference <14., 2014, Barcelona> 1 European Association of University Teachers of Banking and Finance 1 Friedrich-Schiller-Universität Jena 1 Hamburger Revisions-Tagung <3, 2004, Hamburg> 1 Hamburger Revisions-Tagung <4, 2005, Hamburg> 1 Institut für Bankwirtschaft und Bankrecht an der Universität zu Köln / Abteilung Bankwirtschaft 1 Institut für Finanzdienstleistungen Zug 1 Institute of Chartered Accountants in England and Wales 1 Instituto Valenciano de Investigaciones Económicas 1 International Association for the Study of Insurance Economics 1
more ... less ...
Published in...
All
Review of accounting studies 130 The accounting review : a publication of the American Accounting Association 125 Review of quantitative finance and accounting 121 Journal of accounting & economics 111 Journal of accounting and public policy 100 Journal of business finance & accounting : JBFA 87 Finance research letters 83 Advances in accounting : a research annual 79 The international journal of accounting : TIJA 69 Cogent business & management 64 International review of financial analysis 60 The journal of applied business research 60 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 57 Accounting horizons : a quarterly publication of the American Accounting Association 53 Journal of international accounting auditing & taxation 53 Auditing : a journal of practice & theory 51 The journal of corporate finance : contracting, governance and organization 50 Journal of accounting research 46 Managerial auditing journal 45 International journal of accounting, auditing and performance evaluation : IJAAPE 44 European accounting review 42 Research in international business and finance 42 International journal of economics and financial issues : IJEFI 41 Review of accounting & finance 41 International journal of accounting and information management 39 The journal of corporate accounting & finance 38 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 37 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 37 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 36 Journal of accounting in emerging economies : JAEE 35 Journal of accounting, auditing & finance 35 Journal of business ethics : JOBE 35 Asia-Pacific journal of accounting & economics : APJAE 34 Corporate ownership & control : international scientific journal 34 International review of economics & finance : IREF 33 Journal of contemporary accounting & economics 32 Accounting and finance 31 Journal of financial reporting & accounting : JFRA 31 Investment management and financial innovations 30 Journal of accounting, auditing & finance : JAAF 30
more ... less ...
Source
All
ECONIS (ZBW) 7,829 USB Cologne (EcoSocSci) 122 RePEc 43 Other ZBW resources 16 BASE 8 USB Cologne (business full texts) 7 EconStor 4
more ... less ...
Showing 1 - 50 of 8,029
Cover Image
Real effects of capitalized research and development expenditures : a leading indicator for future innovation performance?
Herb, Wolfgang; Lotze, Maria; Schultze, Wolfgang; … - In: Review of quantitative finance and accounting 64 (2025) 1, pp. 417-473
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194594
Saved in:
Cover Image
The stock market boosts its rewards for increasing earnings patterns
Chen, Yu-An; Palmon, Dan - In: Review of quantitative finance and accounting 64 (2025) 2, pp. 663-711
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194603
Saved in:
Cover Image
Earnings management by acquiring firms in cash mergers
Malikov, Kamran T.; Zalata, Alaa Mansour - In: Accounting and business research 55 (2025) 1, pp. 39-68
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195300
Saved in:
Cover Image
Behind closed doors : unveiling earnings management in private subsidiaries of public firms
Priyesh, V. P.; Lukose P. J., Jijo - In: China Accounting and Finance Review 27 (2025) 1, pp. 104-124
Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198302
Saved in:
Cover Image
Earnings quality drivers : do firm attributes and ownership structure matter in emerging stock markets?
Alrobai, Fahad; Alrashed, Ahmed A.; Albaz, Maged M. - In: Risks : open access journal 13 (2025) 1, pp. 1-25
This research aims to examine the drivers of earnings quality (EQ) in emerging stock markets. By testing the impact of firm attributes and ownership structures on the level of earnings quality. The research followed a mixed-method approach (qualitative and quantitative) and was conducted based...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331155
Saved in:
Cover Image
Market-oriented-debt-to-equity swap, corporate social responsibility and earnings management
Ma, Binfeng; Di, Qing; Fu, Maozheng - In: International review of economics & finance : IREF 98 (2025), pp. 1-9
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330746
Saved in:
Cover Image
Overconfidence, managerial accounting competence and dividend smoothing : evidence from emerging markets
Rashidi, Mohsen - In: Review of economics and political science : REPS 10 (2025) 2, pp. 168-188
Purpose - The purpose of this research is to review the dividend smoothing effectiveness from the perspective of managers' overconfidence and accounting competence. Accounting competence is considered as an important factor in recognizing management's ability to override internal controls as an...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339252
Saved in:
Cover Image
Measuring the prevalence of earnings manipulations : a novel approach
Cade, Nicole L.; Gunn, Joshua L.; Vandenberg, Alex J. - In: Journal of accounting research 63 (2025) 1, pp. 113-164
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397757
Saved in:
Cover Image
Macroprudential policies and their impact on bank earnings management
Cui, Jie; Haq, Mamiza; Ongena, Steven; Tan, Eric K. M. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358045
Saved in:
Cover Image
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Axelton, Zhuoli; Gramlich, Jeffrey D.; Harris, M. Kathleen - In: Accounting and finance 65 (2025) 1, pp. 323-364
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015387014
Saved in:
Cover Image
How are accounting irregularities examined in Spanish insolvency proceedings? : an empirical analysis
Monterrey Mayoral, Juan; Rabazo Martín, Aurora-Esther - In: Revista de Contabilidad 28 (2025) 1, pp. 151-164
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396490
Saved in:
Cover Image
"Creative accounting" in the Spanish professional football League : an attempt to dodge the rules economic control?
Urdaneta Camacho, Rudemarlyn; Guevara Pérez, Juan Carlos; … - In: Revista de Contabilidad 28 (2025) 1, pp. 180-192
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396495
Saved in:
Cover Image
Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows
Li, Siyi; Sougiannis, Theodore; Wang, Sophia I. - In: The international journal of accounting 60 (2025) 1, pp. 1-51
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399616
Saved in:
Cover Image
Income smoothing in banks : obfuscation or information?
Narayanamoorthy, Ganapathi S.; Wheeler, P. Barrett - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376035
Saved in:
Cover Image
What is in a rating? : exploring the link between the Italian legality rating and earnings management
Bertacchini, Federico; Magri, Carlotta; Gabrielli, Gianluca - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015357461
Saved in:
Cover Image
US political sanctions and earnings management
Vahedi, Adel; Hesarzadeh, Reza; Salehi, Mahdi; … - In: Borsa Istanbul Review 25 (2025) 1, pp. 57-65
This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed firms. Employing a difference-in-differences methodology and utilizing empirical data from 2013 to 2022, the study demonstrates that sanctions do not significantly influence...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334478
Saved in:
Cover Image
Earnings manipulation in times of COVID-19 : evidence from European Union countries
Callao, Susana; Jarne, José I.; Wroblewski, David - 2025
The coronavirus pandemic has caused the world's worst crisis. No other situation in recent history has had such a negative impact on the global economy. Consequently, companies have been forced to adapt to the new circumstances and strive in this drastically changing world. The objective of this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015340167
Saved in:
Cover Image
Tax-related human capital : evidence from financial reporting aggressiveness of boards with tax officer directors in China
Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-28
We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374241
Saved in:
Cover Image
Exploring the interplay of earnings management, business strategy and market competition : the case of Indonesia and South Korea
Fedora, Adela Cornelia; Rudiawarni, Felizia Arni; … - In: Asian journal of accounting research 10 (2025) 1, pp. 45-62
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402893
Saved in:
Cover Image
Mediating role of earnings management upon nexus among bank financial leverage and economic financial stability
Almasri, Bisan Khalil; Sunoco, David; Al-said, Mohammad - In: Asian journal of accounting research 10 (2025) 2, pp. 150-167
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402927
Saved in:
Cover Image
The role of integrated reporting and earnings management on the combined assurance and capital market liquidity relationship
Donkor, Augustine; Trireksani, Terri; Djajadikerta, … - In: Asian journal of accounting research 10 (2025) 2, pp. 200-218
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402936
Saved in:
Cover Image
A fall into the pit, a gain in your wit : top managerial career setback experience and accounting conservatism
Su, Zhong-qin; Zhu, Yiting; Su, Wunhong; Zuoping, Xiao - In: Australian journal of management 50 (2025) 2, pp. 524-570
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403552
Saved in:
Cover Image
The autonomy of public sector units in the process of formulating accounting policy : evidence from Poland
Bucior, Grzegorz; Żurawik, Aleksandra - In: European research studies 25 (2022) 3, pp. 555-581
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013532434
Saved in:
Cover Image
Institutional investor networks and earnings management : the role of the exit threat
Li, Jie; Zhang, Yuzhao; Zhang, Yongjie; Xiong, Xiong - In: Economic modelling 141 (2024), pp. 1-18
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191472
Saved in:
Cover Image
Earnings management of acquiring and non-acquiring companies : the key role of ownership structure and national corporate governance in GCC
Alghemary, Mahmoud; Polovina, Nereida; Al-Najjar, Basil - In: International journal of disclosure and governance 21 (2024) 4, pp. 568-588
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192003
Saved in:
Cover Image
Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies
Bertoni, Michele; Candio, Paolo; Pediroda, Valentino - In: Finance research letters 70 (2024), pp. 1-8
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194170
Saved in:
Cover Image
Factors affecting the choice of core earnings management tool
Bansal, Manish - In: Asian Academy of Management journal 29 (2024) 2, pp. 1-31
Prior studies document that managers manipulate core earnings through different methods to favourably influence the perception of stakeholders towards the operating performance of the firm. However, it is of interest to examine which core earnings manipulation method is preferred by firms...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015173437
Saved in:
Cover Image
The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms
Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: Asian Academy of Management journal 29 (2024) 2, pp. 211-241
This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia's main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015173742
Saved in:
Cover Image
Kinked accounting? : small loss avoidance in Europe and (not) the US
Chardonnens, Patrick; Wallmeier, Martin - In: Accounting in Europe 21 (2024) 3, pp. 299-319
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015178159
Saved in:
Cover Image
Governance through exit : pension fund reform impact on real earnings management of portfolio companies
Kałdoński, Michał; Jewartowski, Tomasz - In: Review of quantitative finance and accounting 63 (2024) 4, pp. 1349-1389
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015178519
Saved in:
Cover Image
Effect of earnings management and cash holdings on annual report readability : evidence from top Indian companies
Tiwari, Sweta; Chatterjee, Chanchal; Sengupta, Pooja - In: IIMB Management Review 36 (2024) 4, pp. 322-339
The present study explores the impact of earnings management on the readability of management discussion and analysis (MDA) section of annual reports of 384 Indian firms for 1,160 firm-years. It also explores the moderating behaviour of cash in explaining the association between earnings...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015181878
Saved in:
Cover Image
Executive legal background and quality of corporate accounting disclosure
Zhang, Shan; Wang, Yu - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-9
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015203575
Saved in:
Cover Image
Intangibles and management earnings forecasts
Khallaf, Ashraf; Kannan, Yezen - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
We investigate how the accounting treatment of intangible assets on managers' likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580183
Saved in:
Cover Image
Income smoothing and overvaluation
Cha, Sang Kwon - In: Global business and finance review 29 (2024) 5, pp. 72-87
Purpose: This research evaluates two views of the effect of income smoothing on stock overvaluation. There is a view that income smoothing impairs the usefulness of profit information by distorting the economic substance of a company. While another view is income smoothing can serve as a means...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066481
Saved in:
Cover Image
Assessing the impact of the SARS-CoV-2 pandemic on earnings management behaviour in Poland
Comporek, Michał; Shchyrba, Iryna - In: Baltic Journal of Economic Studies 10 (2024) 1, pp. 1-10
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015152595
Saved in:
Cover Image
Government subsidies and income smoothing
Pappas, Kostas; Walker, Martin; Xu, Alice Liang; Zeng, Cheng - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1477-1512
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156963
Saved in:
Cover Image
How does corporate diversification affect earnings management? : a path analysis approach
El Mouttaqui, Hajar; Gleason, Kimberly; Pornsit Jiraporn; … - In: International review of economics & finance : IREF 95 (2024), pp. 1-23
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137814
Saved in:
Cover Image
Self-sacrifice or empty symbolism : a study of $1 CEOs
Dharmasiri, Prabashi; Garg, Mukesh; Ng, Anthony; … - In: Accounting and finance 64 (2024) 2, pp. 1397-1437
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164403
Saved in:
Cover Image
Strategic earnings management in family firms
Ma, Liangbo; Ma, Shiguang - In: Accounting and finance 64 (2024) 3, pp. 2513-2544
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164519
Saved in:
Cover Image
Earnings management in the post-IPO years and their impact on the long-run stock performance of foreign versus domestic IPO firms
Haman, Janto; Lu, Wei; Naidu, Dharmendra - In: Accounting and finance 64 (2024) 3, pp. 2871-2913
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164584
Saved in:
Cover Image
Does corporate digitalisation moderate real earnings management?
Lou, Zhukun; Li, Mingran; Shan, Yuan George; Ye, Ailin - In: Accounting and finance 64 (2024) 4, pp. 4157-4196
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015165227
Saved in:
Cover Image
Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees
Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065820
Saved in:
Cover Image
Impact of audit fees on earnings management and financial risk : an analysis of corporate finance practices
Daryaei, Abbas Ali; Askarany, Davood; Fattahi, Yasin - In: Risks : open access journal 12 (2024) 8, pp. 1-22
This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management. The financial information of 164 firms admitted to the Tehran Stock Exchange (TSE) was used from 2010 to 2019 (pre-COVID period) to achieve...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065831
Saved in:
Cover Image
Value relevance of accounting numbers and sustainability information in Europe : empirical evidence from nonfinancial companies
Migliavacca, Alessandro - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-14
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065889
Saved in:
Cover Image
Audit committee characteristics and earning management of insurance companies in Ethiopia
Ali, Ayalew - In: Cogent business & management 11 (2024) 1, pp. 1-23
One of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are made. The purpose of this study was to investigate the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531955
Saved in:
Cover Image
Corporate governance, tax avoidance and earnings management : family CEO vs non-family CEO managed companies in Indonesia
Itan, Iskandar; Zamri Ahmad; Setiana, Jaslin; … - In: Cogent business & management 11 (2024) 1, pp. 1-21
The study explores the impact of family versus non-family CEO management in Indonesian family companies on Corporate Governance (CG), Earnings Management (EM), and Tax Avoidance (TA). It examines if family-managed firms are more prone to EM than those with non-family CEOs, and considers TA as a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014533249
Saved in:
Cover Image
How does ESG constrain corporate earnings management? : evidence from China
Sun, Weizheng; Chen, Shuning; Jiao, Yuqing; Feng, Xu - In: Finance research letters 61 (2024), pp. 1-13
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014490695
Saved in:
Cover Image
Does auditor style influence non-GAAP earnings disclosure?
Heflin, Frank; Tan, Jacqueline; Ton, Karen; Wang, Jasmine - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156970
Saved in:
Cover Image
Does corporate governance matter in competitive industries? : evidence from brokerage mergers and closures
Guo, Yuanyuan; Saha, Pritam; You, Leyuan; Zheng, Michael - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2791-2819
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130354
Saved in:
Cover Image
Notes readability and discretionary accruals
Aldahray, Ayman - In: Revista de Contabilidad 27 (2024) 2, pp. 229-238
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396211
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...