Search Results - subject:"Window dressing"

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/10015130354

Notes readability and discretionary accruals

Aldahray, Ayman - In: Revista de Contabilidad 27 (2024) 2, pp. 229-238

Persistent link: https://www.econbiz.de/10015396211

The influence of leverage on accrual-based and real earnings management : evidence from the UK

Al-Shattarat, Basiem Khalil - In: Revista de Contabilidad 27 (2024) 2, pp. 239-248

Persistent link: https://www.econbiz.de/10015396213

Does top management team diversity affect accounting quality? : empirical evidence from Germany

Schumann, Felix; Thun, Toni W.; Dauth, Tobias; Zülch, … - In: Journal of management & governance 28 (2024) 1, pp. 137-175

Persistent link: https://www.econbiz.de/10014502334

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/10014490695

CSR disclosure and state ownership : implications for earnings management and market value

Garanina, Tatiana - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 513-547

Persistent link: https://www.econbiz.de/10015061362

Do conformity and bailouts affect misreporting? : the case of public health-care organisations

Anessi-Pessina, Eugenio; Steccolini, Ileana - In: The British accounting review 56 (2024) 3, pp. 1-24

Persistent link: https://www.econbiz.de/10015062393

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/10015065820

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/10015065831

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/10015065889