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  • Search: subject:"Accrual-based earnings management"
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Year of publication
Subject
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Accounting policy 64 Bilanzpolitik 64 Accrual 47 Rückstellung 47 Accrual-based earnings management 41 Real earnings management 31 accrual-based earnings management 30 Corporate Governance 29 Corporate governance 29 real earnings management 24 Earnings management 10 Aktiengesellschaft 8 Führungskräfte 8 Gewinnermittlung 8 Listed company 8 Managers 8 Profit determination 8 China 7 Familienunternehmen 6 Family business 6 earnings management 6 Wirtschaftsprüfung 5 Agency theory 4 Betriebliche Finanzwirtschaft 4 Corporate disclosure 4 Emerging economies 4 Financial audit 4 Managerial finance 4 Prinzipal-Agent-Theorie 4 REM 4 Schwellenländer 4 Unternehmenspublizität 4 corporate governance 4 AEM 3 Coronavirus 3 Corporate Social Responsibility 3 Corporate social responsibility 3 Corporate tax rate reduction 3 Credit risk 3 Firm performance 3
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Online availability
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Undetermined 54 Free 19 CC license 7
Type of publication
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Article 77 Book / Working Paper 2
Type of publication (narrower categories)
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Article in journal 63 Aufsatz in Zeitschrift 63 research-article 5 Article 3 Aufsatz im Buch 1 Book section 1 Hochschulschrift 1 Thesis 1
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Language
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English 73 Undetermined 5 German 1
Author
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Lin, Yi-Mien 3 Zeng, Tao 3 Baatour, Kais 2 Ben Othman, Hakim 2 Bilal, Kimouche 2 Choi, Ahrum 2 Comporek, Michał 2 Cuzdriorean, Dan Dacian 2 Huang, Shaio Yan 2 Hussainey, Khaled 2 Jr. Viana, Dante Baiardo Cavalcante 2 Kiattikulwattana, Prapaporn 2 Lehmann, Nico 2 Lo, Huai-Chun 2 Lourenço, Isabel 2 Luo, Hong 2 Salehi, Mahdi 2 Seifzadeh, Maryam 2 Shen, Cheng-An 2 Shen, Yali 2 Sohn, Byungcherl Charlie 2 Wan, Linyu 2 Wu, Ruei-Shian 2 Yalçın, Neriman 2 Yasar, Alpaslan 2 Zeng, Yongliang 2 Zimon, Grzegorz 2 Abeysekera, Indra 1 Adem, Abdellatif 1 Al-Haddad, Lara 1 Al-Shattarat, Basiem Khalil 1 AlQudah, Alaa Mohammad 1 Ali, Searat 1 An, Yohan 1 Anagnostopoulou, Seraina C. 1 Avabruth, Suhas M. 1 Azzam, Mohammad Jamal 1 Bachtijeva, Diana 1 Bekci, İsmail 1 Black, Ervin, L. 1
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Published in...
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International review of economics & finance : IREF 5 Asian Review of Accounting 4 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 3 Asia-Pacific journal of accounting & economics : APJAE 3 Annales Universitatis Apulensis Series Oeconomica 2 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 2 Asian review of accounting 2 Economies : open access journal 2 International journal of accounting, auditing and performance evaluation : IJAAPE 2 International journal of managerial and financial accounting : IJMFA 2 Journal of business research : JBR 2 Journal of international accounting auditing & taxation 2 Review of quantitative finance and accounting 2 Accounting Research Journal 1 Accounting and business research 1 Accounting and finance 1 Accounting research journal 1 Administrative Sciences : open access journal 1 African journal of accounting, auditing and finance : AJAAF 1 Applied economics letters 1 Asian journal of accounting & governance 1 Banking resilience : new insights on corporate governance, sustainability and digital innovation 1 Central European economic journal 1 China journal of accounting studies 1 Cogent Business & Management 1 Cogent business & management 1 Controlling und Rechnungslegung - Managerial and financial accounting 1 Croatian Review of Economic, Business and Social Statistics (CREBSS) 1 Croatian review of economic, business and social statistics : CREBSS 1 Economies 1 Emerging markets review 1 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 1 Folia oeconomica Stetinensia : FOS 1 Global finance journal 1 International journal of economics and finance 1 International journal of economics and financial issues : IJEFI 1 International journal of revenue management : IJRM 1 International review of finance : the official journal of the Asia Pacific Finance Association and the Nippon Finance Association 1 Investment management and financial innovations 1 Journal of Accounting Literature 1
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Source
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ECONIS (ZBW) 65 RePEc 5 Other ZBW resources 5 EconStor 3 BASE 1
Showing 1 - 10 of 79
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Incentives for accrual-based earnings management in emerging economies : a systematic literature review with bibliometric analysis
Mlawu, Lonwabo; Matenda, Frank Ranganai; Sibanda, Mabutho - In: Administrative Sciences : open access journal 15 (2025) 6, pp. 1-41
economies, accrual-based earnings management (AEM) is especially problematic for financial disclosure and investor trust. This …
Persistent link: https://www.econbiz.de/10015435508
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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/10015164519
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The impact of corporate social responsibility on the use of earnings management in the context of internal financial and macroeconomic factors : the case of Lithuania
Bachtijeva, Diana; Tamulevičienė, Daiva; Subačienė, Rasa - In: Economies : open access journal 12 (2024) 12, pp. 1-20
rate have a statistically significant impact on the use of earnings management, albeit only if the firm uses accrual-based … earnings management and adopts a profit-enhancing strategy. …
Persistent link: https://www.econbiz.de/10015202420
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Earnings management in business groups during the SARS-CoV-2 pandemic
Comporek, Michał - In: Central European economic journal 11 (2024) 58, pp. 286-304
This paper aims to assess the influence of the SARS-CoV-2 pandemic on the accrual-based earnings management patterns in … accrual-based earnings management behaviours and moderate the association between the SARS-CoV-2 pandemic and earnings …
Persistent link: https://www.econbiz.de/10015415355
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Corporate governance and earnings management : evidence from Vietnamese listed firms
Nguyen, Quynh; Kim, Maria H.; Ali, Searat - In: International review of economics & finance : IREF 89 (2024) 1, pp. 775-801
Persistent link: https://www.econbiz.de/10014446525
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Related party transactions and earnings management in family firms : the moderating role of board characteristics
Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - In: Journal of family business management : JFBM 14 (2024) 1, pp. 171-198
Persistent link: https://www.econbiz.de/10014524948
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Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies
Yasar, Alpaslan; Yalçın, Neriman - In: Cogent Business & Management 10 (2023) 3, pp. 1-18
Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...
Persistent link: https://www.econbiz.de/10014527724
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Information technology infrastructure and earnings management strategy : evidence from a quasi-natural experiment
Li, Dongdong; Huang, Haijie; Wang, Kemin - In: China journal of accounting studies 11 (2023) 1, pp. 108-133
selected as the pilot city, the firm will strategically reduce the accrual-based earnings management and increase real earnings …
Persistent link: https://www.econbiz.de/10014316872
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Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management : evidence from UK companies
Yasar, Alpaslan; Yalçın, Neriman - In: Cogent business & management 10 (2023) 3, pp. 1-18
Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...
Persistent link: https://www.econbiz.de/10014505929
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Economic policy uncertainty and earnings management : evidence from China
Kim, Sang Ho; An, Yohan - In: International journal of accounting, auditing and … 21 (2025) 1/2, pp. 197-228
Persistent link: https://www.econbiz.de/10015376449
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