Search Results - subject:"Accounting manipulations"

Firm level and country level determinants of earnings management in emerging economies : a systematic framework-based review

Gokhale, Manasi; Pillai, Deepa - In: Future Business Journal 10 (2024) 1, pp. 1-16

The present paper reviews the extant literature on Earnings Management (EM) in emerging economies using the integrated 'Antecedents Decisions Outcomes (ADO)-Theory, Context, and Methods (TCM)' framework to identify the firm-level and country-level factors influencing EM practices in these...

Persistent link: https://www.econbiz.de/10015410997

Determination of Accounting Manipulations in the Financial Statements Using Accrual Based Investment Ratios

Gabric, Dragan - In: Economic Review: Journal of Economics and Business 16 (2018) 1, pp. 71-81

accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH … determination of accounting manipulations and to create a model of an impact of accrual based investment ratios on determination of … accounting manipulations in financial statements of the companies. Methodological approach to research determination of …

Persistent link: https://www.econbiz.de/10011985138

Determination of accounting manipulations in the financial statements using accrual based investment ratios

Gabrić, Dragan - In: Economic review : journal of economics & business 16 (2018) 1, pp. 71-81

Persistent link: https://www.econbiz.de/10012012596

Typology of stock market offenses in France- An analysis of sanctions by the AMF since 2006

Demerens, Frédéric; Najar, Dorra; Paré, Jean-Louis; … - Institut de Préparation à l'Administration et à la … - 2014

This paper presents a study intended to demonstrate how the Financial Market Authority (AMF) in France uses its regulatory and sanctioning powers with regard to brokers, listed companies and other actors (individuals) in the financial industry during the period 2006-2011. The AMF actions are...

Persistent link: https://www.econbiz.de/10010754746

Typology of stock market offenses in France: An analysis of sanctions by the AMF since 2006

Demerens, Frédéric; Najar, Dorra; Paré, Jean-Louis; … - HAL - 2013

Persistent link: https://www.econbiz.de/10010775229