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Year of publication
Subject
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Rechnungsabgrenzung 991 Accruals and deferrals 986 Rückstellung 590 Accrual 586 Accounting policy 469 Bilanzpolitik 469 Public accounting 157 Öffentliches Rechnungswesen 157 Gewinnermittlung 119 Profit determination 118 Gewinn 116 Profit 115 Börsenkurs 114 Share price 114 Capital income 91 Kapitaleinkommen 91 Rechnungswesen 85 Accounting 82 Cash Flow 80 Cash flow 80 Corporate Governance 78 Corporate governance 78 Financial audit 75 Wirtschaftsprüfung 75 Public sector 70 Öffentlicher Sektor 70 Theorie 68 Theory 68 Earnings management 64 Accruals 59 earnings management 55 IFRS 50 Deutschland 48 Dienstleistungsqualität 47 Germany 47 Service quality 47 Earnings announcement 44 Gewinnprognose 44 Neues Steuerungsmodell 43 New public management 43
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Online availability
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Undetermined 321 Free 243 CC license 23
Type of publication
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Article 708 Book / Working Paper 283
Type of publication (narrower categories)
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Article in journal 670 Aufsatz in Zeitschrift 670 Aufsatz im Buch 34 Book section 34 Graue Literatur 34 Non-commercial literature 34 Arbeitspapier 30 Working Paper 30 Hochschulschrift 24 Thesis 21 Conference paper 11 Konferenzbeitrag 11 Collection of articles of several authors 2 Sammelwerk 2 Amtsdruckschrift 1 Bibliografie enthalten 1 Bibliography included 1 Case study 1 Collection of articles written by one author 1 Dissertation u.a. Prüfungsschriften 1 Fallstudie 1 Government document 1 Sammlung 1 Systematic review 1 Übersichtsarbeit 1
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Language
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English 936 German 54 French 2 Slovak 1
Author
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Sloan, Richard G. 12 Robinson, Marc 10 Cohen, Sandra 9 Teoh, Siew Hong 9 Resutek, Robert J. 8 Papanastasopoulos, Georgios A. 7 Hirshleifer, David 6 Larson, Chad R. 6 Papanastasopoulos, George A. 6 Alhadab, Mohammad 5 Barth, Mary E. 5 Chan, Konan 5 Clinch, Greg 5 Jegadeesh, Narasimhan 5 Lerman, Alina 5 Meyer, Marco 5 Penman, Stephen H. 5 Shan, Yaowen 5 Taylor, Stephen L. 5 Zhang, Frank 5 Aswar, Khoirul 4 Barton, Allan D. 4 Bushman, Robert M. 4 Capalbo, Francesco 4 Chan, Louis K. C. 4 Clacher, Iain 4 Doukakis, Leonidas C. 4 Goncharov, Igor 4 Gu, Zhaoyang 4 Gårseth-Nesbakk, Levi 4 Harun, Harun 4 Hilgers, Dennis 4 Hou, Kewei 4 Ibrahim, Salma 4 Ittonen, Kim 4 Jagalla, Tobias 4 Kim, Jung Hoon 4 Lakonishok, Josef 4 Lewellen, Jonathan 4 Moretti, Delphine 4
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Institution
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School of Economics and Finance <Brisbane> 5 World Bank 3 National Bureau of Economic Research 2 OECD 2 Peter Lang GmbH 2 IFAC 1 International Monetary Fund / Fiscal Affairs Dept 1 Internationaler Währungsfonds 1 Melbourne Business School 1 Technische Universität Chemnitz 1 United States / Congressional Budget Office 1 Westfälische Wilhelms-Universität Münster 1
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Published in...
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Journal of accounting & economics 23 Review of quantitative finance and accounting 23 Review of accounting studies 20 Journal of business finance & accounting : JBFA 16 The accounting review : a publication of the American Accounting Association 16 Financial accountability & management : in governments, public services and charities 15 Abacus : a journal of accounting, finance and business studies 12 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 12 Advances in accounting : a research annual 12 International review of financial analysis 12 The journal of applied business research 12 Journal of public budgeting, accounting & financial management 11 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 9 European accounting review 9 Accounting horizons : a quarterly publication of the American Accounting Association 8 Cogent business & management 8 International journal of accounting, auditing and performance evaluation : IJAAPE 8 OECD journal on budgeting 8 Accounting forum : advancing the interdisciplinary and global connection of accounting research 6 Accounting, Economics, and Law : AEL ; a convivium 6 Discussion papers in economics, finance and international competitiveness 6 International journal of accounting and finance 6 International journal of economics and financial issues : IJEFI 6 Journal of accounting in emerging economies : JAEE 6 Journal of contemporary accounting & economics 6 Management science : journal of the Institute for Operations Research and the Management Sciences 6 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 5 Journal of accounting research 5 Journal of financial reporting & accounting : JFRA 5 Journal of international accounting auditing & taxation 5 The journal of corporate accounting & finance 5 Asian review of accounting 4 Australasian accounting business and finance journal : AABF 4 Australian accounting review 4 China journal of accounting research : CJAR 4 Corporate ownership & control : international scientific journal 4 International journal of managerial and financial accounting 4 International journal of managerial and financial accounting : IJMFA 4 Journal of accounting and public policy 4 Journal of accounting, auditing & finance 4
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Source
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ECONIS (ZBW) 987 USB Cologne (EcoSocSci) 4
Showing 1 - 50 of 991
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2024 Global Report on the Use of Accrual Accounting for Fiscal Management
World Bank - 2025
The report presents an analysis of the adoption and implementation of accrual accounting in the public sector to explore its role in providing information on fiscal sustainability, informing economic analysis, and supporting policy decision-making. The analysis examines the benefits and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372435
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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...
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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...
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Notes readability and discretionary accruals
Aldahray, Ayman - In: Revista de Contabilidad 27 (2024) 2, pp. 229-238
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Refinancing risk, earnings management, and stock return
Wang, Shu Feng; Kim, Yura; Kim, Seonmi; Song, Kyojik Roy - In: Research in international business and finance 70 (2024) 2, pp. 1-16
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Investor Sentiment and Mispricing of Abnormal Accruals
Dash, Saumya; Modani, Kakul - 2023
This paper examines the implication of investor sentiment for the pricing of discretionary or abnormal accruals. We consider a setting where the market-wide investor sentiment information can provide a profitable trading strategy to generate an excess risk-adjusted return from abnormal accrual...
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Effect of family control on earnings management : the role of leverage
Murni, Sri; Rahmawati; Widagdo, Ari Kuncara; Sudaryono, … - In: Risks : open access journal 11 (2023) 2, pp. 1-15
This study aims to examine whether family control has a positive effect on earnings management of manufacturing companies and whether leverage weakens the positive effect of family control on earnings management. This study uses panel data for the 2015-2019 observation year. The research...
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The accrual accounting principle and its implications for Portuguese tax courts decisions
Taborda, Daniel; Sousa, João - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 539-562
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Does the UK Companies Act of 2006 matter for the private companies? : evidence from real and accruals earnings management practices
Elsalem, Bilal Ahmad; Shawtari, Fekri; Qotba, Ahmad Mohammed - In: Journal of money and business 3 (2023) 2, pp. 212-226
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Black or white is not always delineated : the influence of moral disengagement and clawbacks on the intention to manipulate accrual earnings and real activity
Sari, Ratna Candra; Sholihin, Mahfud; Zuhrohtun, Zuhrohtun - In: Cogent business & management 10 (2023) 3, pp. 1-24
The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral disengagement tendencies. To understand the phenomenon of earnings manipulation, as well as the propensity for moral disengagement, we turn to the agency theory and the social...
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Do audit attributes impact earnings quality? : evidence from India
Verma, Deepak; Dawar, Varun; Chaudhary, Pankaj - In: Asian journal of accounting research 9 (2023) 1, pp. 25-34
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Do taxes still affect earning persistence?
Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-13
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...
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Cash to accruals accounting in British central government : a journey through time
Edwards, John Richard - In: Financial accountability and management 39 (2023) 1, pp. 40-59
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The impact of IPSAS adoption on corruption in developing countries
Tawiah, Vincent - In: Financial accountability and management 39 (2023) 1, pp. 103-124
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Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias; Schütt, Harm H. - In: Review of accounting studies 28 (2023) 2, pp. 726-768
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Belize : Technical Assistance Report-Transition to Accrual Accounting
International Monetary Fund / Fiscal Affairs Dept - 2023
This technical assistance report on Belize focuses on transition to accrual accounting. Belize is planning to transition to accrual accounting over the medium term. This reform is considered an advanced practice on the public financial management (PFM) spectrum and has been attempted by few...
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Firm Life Cycle and Accrual Quality
Almeida, Jose Elias Feres de; Kale, Devendra - 2023
We examine the role of firms’ life cycle stages on accrual quality. We expand evidence from prior studies that investigate the properties of firm life cycle and accrual quality in an integrated approach. We find that growth and mature firms report higher quality of accruals than firms in the...
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Do abnormal accruals influence abnormal tone in the CEO statements of the top 40 JSE-listed companies?
Mlawu, Lonwabo; Matenda, Frank Ranganai; Sibanda, Mabutho - 2023
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Negative effects of the adoption of accrual accounting in the public sector : a systematic literature review and future prospects
Bonollo, Elisa - In: Journal of public budgeting, accounting & financial … 35 (2023) 6, pp. 1-27
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Properties of accrual accounts in public sector entities : evidence from the Italian National Health Service
Columbano, Claudio; Biondi, Lucia; Bracci, Enrico - In: Journal of public budgeting, accounting & financial … 35 (2023) 6, pp. 240-261
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The consequences of earnings management for the acquisition premium in friendly takeovers
Missonier-Piera, Franck; Spadetti, Cédric - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 308-334
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Accounting manipulations in public sector : an empirical analysis of European Union countries' accounts
Brunelli, Sandro; Giosi, Alessandro; Caiffa, Marco; … - In: International journal of managerial and financial … 17 (2025) 1, pp. 75-102
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WSJ reporting of price-to-earnings ratios and attention to earnings
Frankel, Richard; Jia, Yanrong; Sun, Yan - In: Journal of accounting and public policy 49 (2025), pp. 1-23
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Discretionary accrual earnings management in a sub-Saharan African economy
Ndu, Ikechukwu; Sims, Julian - 2025
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Testing the accruals anomaly based on the speed of price adjustment
Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian - In: The European journal of finance 28 (2022) 16, pp. 1664-1684
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The sheep watching the shepherd : employee representation on the board and earnings quality
Overland, Conny; Samani, Niuosha - In: The European accounting review 31 (2022) 5, pp. 1299-1336
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Family Ownership and the Accrual Anomaly
Aoun, Adam; Doukakis, Leonidas C.; Papanastasopoulos, … - 2022
Motivated by the unique nature of family firms and the puzzling persistence of the accrual anomaly worldwide, we study the presence and economic significance of the accrual anomaly separately for family and non-family firms using a sample of 27,117 observations from 34 capital markets. At an...
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The informational role of aggregate accounting earnings and their components in predicting GDP growth : evidence from Korea
Son, Min-Ho; Jeong, Kyunbeom - In: Cogent business & management 9 (2022) 1, pp. 1-20
Research on the information value of accounting data has been mainly conducted from the perspective of individual companies and the capital market. However, in recent years, the area has been expanding to an aggregate perspective and the analysis of the relationship with the macro economy. Among...
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The inefficacy of accrual accounting in public sector performance management : evidence from an emerging market
Fahlevi, Heru; Irsyadillah; Arafat, Imam; Adnan, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....
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The impacts of audit committee expertise on real earnings management : evidence from Hong Kong
Cheung, Kwok Yip; Chung, Chi Veng - In: Cogent business & management 9 (2022) 1, pp. 1-23
This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management. 1054 firm-year observations are used in the study. The sample firms are...
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Directors' reports cosmetic treatment : impact of earnings management on financial report readability
Ejaz, Muhammad; Jalal, Raja Nabeel-Ud-Din; Fayyaz, … - In: Global business & economics review 26 (2022) 1, pp. 20-36
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Determinants of information users in local public accounting
Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...
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Accrual-based and cash-based earnings management in Algeria : substitution or complementary
Bilal, Kimouche - In: Croatian review of economic, business and social … 8 (2022) 1, pp. 1-17
Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt the two strategies in different ways,...
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The effect of internal control quality on real and accrual-based earnings management : evidence from France
Boulhaga, Mounia; Bouri, Abdelfettah; Elbardan, Hany - In: Journal of management control 33 (2022) 4, pp. 545-567
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The context of earnings management and its ability to predict future stock returns
Nguyen, Nguyet T. M.; Iqbal, Abdullah; Shiwakoti, Radha K. - In: Review of quantitative finance and accounting 59 (2022) 1, pp. 123-169
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Does idiosyncratic risk affect earnings quality? : evidence from Indonesia
Widianingsih, Yuni Pristiwati Noer; Setiawan, Doddy - In: Scientific papers of the University of Pardubice 30 (2023) 2, pp. 1-13
This study examines whether idiosyncratic risk significantly affects earnings quality in non-financial companies listed on the Indonesia Stock Exchange. Research on developing countries, especially Indonesia, which links idiosyncratic risk and earnings quality, has not been widely conducted....
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The growth of research in earnings management phenomenon
Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375
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Board characteristics and earnings management : evidence from the Vietnamese market
Cho, Sangjun; Chung, Chuneyoung - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-16
This study empirically analyzes the relationship between Vietnamese firms' earnings management, board characteristics, and ownership structures. I use board size and the proportion of outside directors to reflect board characteristics, and the ownership percentages of the board of directors,...
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Accrual management and firm-specific risk
Widianingsih, Yuni Pristiwati Noer; Setiawan, Doddy; … - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-12
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management and firm-specific risk based on information...
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Chief executive officer characteristics and discretionary accruals in an emerging economy
Marwan Altarawneh; Rohami Shafie; Rokiah Ishak; Ghaleb, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from 2012 to 2016. Panel data method is used...
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Earnings management among distressed firms : evidence from India
Suhail PS, Muhammed; Gopalaswamy, Arun Kumar - In: Journal of Chinese economic and business studies 22 (2024) 4, pp. 477-507
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Female directors and accounting quality : a quasi-natural experiment research
García Blandón, Josep; Argilés Bosch, Josep M.; … - In: Spanish journal of finance & accounting : the official … 53 (2024) 4, pp. 427-450
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015177000
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Do female auditors affect accruals quality? : a replication and extension of Ittonen, Vahamaa, and Vahamaa (2013)
Ciappei, Camilla; Frisenna, Claudia; Vianello, Diletta - In: Financial reporting : journal of financial communication (2024) 2, pp. 77-104
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Earnings quality of multinational corporations : evidence from Latin America before and after IFRS implementation
Melgarejo, Mauricio - In: The journal of corporate accounting & finance 35 (2024) 4, pp. 238-248
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Mayor re-election and earnings management : evidence from Portuguese municipalities
Ferreira, Augusta da Conceição Santos - In: Journal of public budgeting, accounting & financial … 36 (2024) 3, pp. 296-319
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Earnings management detection through budget execution : insights from Greek municipalities
Malkogianni, Ioanna - In: Journal of public budgeting, accounting & financial … 36 (2024) 3, pp. 320-342
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External auditors, policy transfer, accruals accounting and the United Nations
Moloney, Kim; Jensen, Gwenda; Stoycheva, Rayna - In: Journal of public budgeting, accounting & financial … 36 (2024) 4, pp. 389-416
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Accounting and statecraft in China : accrual accounting for effective government rather than efficient market
Zhang, Ying - In: Critical perspectives on accounting : an international … 98 (2024), pp. 1-13
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Does policy uncertainty affect earnings quality? : evidence from China
Kim, Sang Ho; An, Yohan - In: International journal of managerial and financial … 16 (2024) 1, pp. 43-68
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The perceived usefulness of accrual-based financial statements and influencing factors at local government
Gamayuni, Rindu Rika - In: International journal of monetary economics and finance … 17 (2024) 2/3, pp. 201-211
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