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Search: subject:"discretionary current accruals"
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Accounting policy
5
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5
Discretionary current accruals
5
Earnings management
4
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3
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3
Rechnungsabgrenzung
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discretionary current accruals
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Gewinn
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Initial public offering
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Vietnamese stock market
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earnings management
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new listings
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Capital staging
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Corporate Governance
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Discretionary accruals
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Discretionary long term accruals
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Economic downturn
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Endogenous switching regression model
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Estimation
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IPOs
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Anh Huu Nguyen
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Chang, Che-Chia
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Chang, Chong-Chuo
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1
Duong Chi Thi
1
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1
Haniff, Mohd Nizal
1
Hashim, Jafni
1
Mangala, Deepa
1
Nguyen, Anh Huu
1
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1
Premti, Arjan
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Cogent Business & Management
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Cogent business & management
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International Journal of Revenue Management
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ECONIS (ZBW)
5
RePEc
2
EconStor
1
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1
Earnings management and accounting performance of new firms listings: evidence from the Vietnamese stock market
Nguyen, Anh Huu
;
Duong, Chi Thi
- In:
Cogent Business & Management
9
(
2022
)
1
,
pp. 1-22
by
discretionary
current
accruals
) in the pre-listing year are negatively related to poor accounting performance for two …
Persistent link: https://www.econbiz.de/10014505517
Saved in:
2
Earnings management and accounting performance of new firms listings : evidence from the Vietnamese stock market
Anh Huu Nguyen
;
Duong Chi Thi
- In:
Cogent business & management
9
(
2022
)
1
,
pp. 1-22
by
discretionary
current
accruals
) in the pre-listing year are negatively related to poor accounting performance for two …
Persistent link: https://www.econbiz.de/10014429045
Saved in:
3
Earnings management and issue characteristics : an empirical analysis of IPOs in India
Mangala, Deepa
;
Dhanda, Mamta
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 553-574
Persistent link: https://www.econbiz.de/10014304900
Saved in:
4
Earnings management in the pre-IPO process : biases and predictors
Premti, Arjan
;
Smith, Garrett C.
- In:
Research in international business and finance
52
(
2020
),
pp. 1-14
Persistent link: https://www.econbiz.de/10012543329
Saved in:
5
How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management
Chang, Che-Chia
;
Pan, Hunghua
- In:
Journal of contemporary accounting & economics
16
(
2020
)
2
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012298592
Saved in:
6
Does corporate governance affect the relationship between earnings management and firm performance? : an endogenous switching regression model
Tang, Hui-Wen
;
Chang, Chong-Chuo
- In:
Review of quantitative finance and accounting
45
(
2015
)
1
,
pp. 33-58
Persistent link: https://www.econbiz.de/10011333139
Saved in:
7
Can corporate governance discipline opportunistic earnings management during IPO process?
Tang, Hui-wen
- In:
International Journal of Revenue Management
6
(
2012
)
3/4
,
pp. 199-220
relation between pre-IPO
discretionary
current
accruals
(DCAs) and post-issue stock performance. These findings suggest that …
Persistent link: https://www.econbiz.de/10010669609
Saved in:
8
Tax waiver year effect on earnings management practices in Malaysia
Hashim, Jafni
;
Haniff, Mohd Nizal
;
Rahman, Ibrahim …
- In:
Journal of Financial Reporting and Accounting
10
(
2012
),
pp. 171-189
to obtain the
discretionary
current
accruals
which represent earnings management. It is hypothesized that there is a …
Persistent link: https://www.econbiz.de/10010611028
Saved in:
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