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  • Search: subject:"earnings management"
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Year of publication
Subject
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Bilanzpolitik 3,891 Accounting policy 3,887 USA 1,905 United States 1,901 Earnings management 732 earnings management 590 IFRS 583 Corporate governance 569 Corporate Governance 530 Gewinn 396 Profit 396 Wirtschaftsprüfung 381 Financial audit 380 Accounting 373 Accrual 367 Rückstellung 367 Rechnungswesen 361 Germany 344 Deutschland 341 Managers 324 Führungskräfte 323 Theorie 298 Theory 298 Accounting standards 271 Bilanzierungsgrundsätze 265 Jahresabschluss 262 Financial statement 253 Accruals and deferrals 228 Rechnungsabgrenzung 228 Corporate disclosure 190 Unternehmenspublizität 190 China 182 Ownership structure 141 Earnings Management 139 Bilanzrecht 138 Eigentümerstruktur 137 Accounting law 136 Börsenkurs 136 Share price 136 Internal control 134
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Online availability
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Undetermined 1,431 Free 633
Type of publication
All
Article 3,826 Book / Working Paper 735 Other 18 Journal 9
Type of publication (narrower categories)
All
Article in journal 3,215 Aufsatz in Zeitschrift 3,215 Graue Literatur 286 Non-commercial literature 286 Working Paper 258 Aufsatz im Buch 246 Book section 246 Arbeitspapier 244 Hochschulschrift 175 Thesis 157 Kommentar 63 Commentary 62 Collection of articles of several authors 45 Sammelwerk 45 Case study 37 Fallstudie 37 Lehrbuch 37 Article 32 Collection of articles written by one author 32 Sammlung 32 Conference paper 31 Konferenzbeitrag 31 Bibliografie enthalten 15 Bibliography included 15 Reprint 12 Guidebook 11 Ratgeber 11 Konferenzschrift 9 Conference proceedings 7 Aufsatzsammlung 5 Fallstudiensammlung 4 Mehrbändiges Werk 4 Multi-volume publication 4 Bibliografie 3 Congress Report 3 Bibliography 2 Company information 2 Firmeninformation 2 Forschungsbericht 2 Handbook 2
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Language
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English 3,752 German 424 Undetermined 387 Spanish 13 French 10 Polish 4 Indonesian 3 Portuguese 3 Italian 1 Russian 1 Chinese 1
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Author
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Zülch, Henning 20 Freidank, Carl-Christian 19 Iatridis, George 17 Hasan, Iftekhar 16 Küting, Karlheinz 16 Habib, Ahsan 15 Kim, Jeong-bon 15 Lobo, Gerald J. 15 Pfingsten, Andreas 14 Barth, Mary E. 13 Bornemann, Sven 13 Enomoto, Masahiro 13 Lin, Fengyi 13 Shuto, Akinobu 13 Walker, Martin 13 Campa, Domenico 12 Sun, Jerry 12 Jeanjean, Thomas 11 Yamaguchi, Tomoyasu 11 Christensen, Theodore E. 10 Cormier, Denis 10 Jarboui, Anis 10 Khurana, Inder K. 10 Kick, Thomas 10 Kim, Yongtae 10 Lee, Ho Young 10 Müller, Stefan 10 Roychowdhury, Sugata 10 Sun, Bo 10 Anandarajan, Asokan 9 Collins, Daniel W. 9 Eng, Li Li 9 Guan, Liming 9 Hossain, Mahmud 9 Ibrahim, Salma 9 Jones, Michael 9 Kirsch, Hanno 9 Larcker, David F. 9 Laux, Volker 9 Leventis, Stergios 9
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 9 Faculdade de Economia, Universidade do Porto 6 Asian Development Bank 5 Department of Economics and Business, Universitat Pompeu Fabra 5 HAL 5 Instituto Valenciano de Investigaciones Económicas (IVIE) 5 Research Institute for Economics and Business Administration, Kobe University 5 Université Paris-Dauphine (Paris IX) 5 C.E.P.R. Discussion Papers 3 Deutsche Bundesbank 3 Ehrvervøkonomisk Institut, Institut for Økonomi 3 HEC Paris (École des Hautes Études Commerciales) 3 Leibniz Universität Hannover 3 School of Management, Yale University 3 Springer Fachmedien Wiesbaden GmbH 3 Universitat Pompeu Fabra / Departament d'Economia i Empresa 3 Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 3 College of Business, University of Texas-San Antonio 2 Départment des sciences administratives, Université du Québec en Outaouais (UQO) 2 Erich-Schmidt-Verlag <Berlin> 2 Haufe-Lexware GmbH & Co. KG 2 Peter Lang GmbH 2 Programa Interuniversitario de Doctorado en Nuevas Tendencias en Dirección de Empresas, Facultad de Cièncias Económicas y Empresariales 2 Rimini Centre for Economic Analysis (RCEA) 2 School of Economics and Business Administration, University of Navarra 2 Suomen Pankki 2 Tilburg University, Center for Economic Research 2 Universität Duisburg-Essen 2 Université Paris-Dauphine 2 Wydział Zarządzania, Uniwersytet Warszawski 2 Amsterdam Center for Corporate Finance 1 Banco de España 1 Books on Demand GmbH <Norderstedt> 1 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 1 Centre for Economic Reform and Transformation 1 Commonwealth Tertiary Education Commission 1 Departament d'Empresa, Facultat d'Economia i Empresa 1 Department of Econometrics and Business Statistics, Monash Business School 1 Department of Economics, University of Peloponnese 1 Deutscher Taschenbuch-Verlag <München> 1
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Published in...
All
Journal of accounting & economics 107 The accounting review : a publication of the American Accounting Association 97 Review of accounting studies 95 Review of quantitative finance and accounting 76 Journal of accounting and public policy 62 Journal of business finance & accounting : JBFA 62 The journal of applied business research 61 Advances in accounting : a research annual 59 The international journal of accounting : TIJA 57 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 56 Journal of accounting research 44 European accounting review 42 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 39 Journal of business ethics : JOBE 39 Auditing : a journal of practice & theory 38 Journal of international accounting research 37 Journal of accounting, auditing & finance 36 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 33 Asia-Pacific journal of accounting & economics : APJAE 32 Accounting horizons : a quarterly publication of the American Accounting Association 31 Review of accounting & finance 31 The journal of corporate finance : contracting, governance and organization 31 Corporate ownership & control : international scientific journal 29 Managerial auditing journal 29 Research in accounting regulation 29 International journal of economics and financial issues : IJEFI 28 Investment management and financial innovations 28 Journal of banking & finance 28 Journal of international accounting auditing & taxation 28 International journal of accounting, auditing and performance evaluation : IJAAPE 27 International review of financial analysis 25 International journal of economics and finance 22 Research in international business and finance 22 International journal of accounting and information management 21 Journal of contemporary accounting & economics 21 Creative accounting, fraud and international accounting scandals 20 International Journal of Accounting, Auditing and Performance Evaluation 20 Abacus : a journal of accounting, finance and business studies 19 Discussion paper series / Research Institute for Economics and Business Administration, Kobe University 19 Journal of accounting & management information systems : JAMIS 19
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Source
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ECONIS (ZBW) 4,094 RePEc 406 EconStor 47 BASE 40 Other ZBW resources 1
Showing 1 - 10 of 4,588
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When does earnings management matter? : evidence across the corporate life cycle for non-financial Chinese listed companies
Hussain, Ammar; Akbar, Minhas; Khan, Muhammad Kaleem; … - In: Journal of risk and financial management : JRFM 13 (2020) 12/313, pp. 1-19
Dickinson’s model, while earnings management is measured by employing both techniques, i.e., accruals-base earnings management … and real earnings management. The data were analyzed through Panel data fixed-effects and random-effects techniques …. Results reveal that, when compared to shakeout phase, managers’ response to use both earnings management practices is …
Persistent link: https://www.econbiz.de/10012392560
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The characteristics of top management and firm's earnings management : the evidence form Thailand
Khunkaew, Rojana; Yang, Qingxiang - In: Copernican Journal of Finance & Accounting : CJF&A 8 (2019) 3, pp. 49-74
Persistent link: https://www.econbiz.de/10012211588
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Heterogeneity in earning management of listed companies following international financial reporting standards convergence : a developing country experiences
Weerathunga, Prageeth Roshan; Chen, Xiaofang; Sameera, … - In: International journal of economics and financial issues … 10 (2020) 1, pp. 101-108
Persistent link: https://www.econbiz.de/10012151229
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The impact of creative accounting methods on earnings per share
Al-Natsheh, Nancy; Al-Okdeh, Saleh - In: Management science letters 10 (2020) 4, pp. 831-840
Persistent link: https://www.econbiz.de/10012151967
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The impact of family ownership concentration on the relationship between the characteristics of board of directors and earnings management
Burghleh, Mazen Mohamad Khaled; Al-Okdeh, Saleh K. - In: Management science letters 10 (2020) 5, pp. 969-978
Persistent link: https://www.econbiz.de/10012152148
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Operating performance and manipulation of accruals
Mostafa, Wael - In: Management science letters 10 (2020) 5, pp. 985-994
Persistent link: https://www.econbiz.de/10012152157
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Tax-induced earnings management and book-tax conformity : international evidence from unconsolidated accounts
Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; … - 2020
We quantify the degree of tax-induced earnings management associated with statutory tax rates and examine whether … greater book-tax conformity alters this particular type of earnings management. We first validate a new empirical approach for … examining tax-induced earnings management using European unconsolidated financial and ownership information over 2005-2013. We …
Persistent link: https://www.econbiz.de/10012154073
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The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78
external audit quality plays a moderating role between shareholder activism and earnings management in such a way that it …The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings … management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external …
Persistent link: https://www.econbiz.de/10012176219
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Family ownership concentration and real earnings management : empirical evidence from an emerging market
Ghaleb, Belal Ali Abdulraheem; Hasnah Kamardin; Tabash, … - In: Cogent economics & finance 8 (2020) 1, pp. 1-17
The paper examines the effect of family ownership concentration (FMOC) on real earnings management (REM) in … hypothesis that FMOC mitigates managerial earnings management by preventing real activities manipulation. However, the finding of …
Persistent link: https://www.econbiz.de/10012215197
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Managers' financial practices and financial sustainability of Nigerian manufacturing companies : which ratios matter most?
Imhanzenobe, Japhet Osazefua - In: Cogent economics & finance 8 (2020) 1, pp. 1-23
The study aims to identify which aspects of financial practices of managers need to be given priority in achieving a turnaround in the financial sustainability of these manufacturing companies across long-term returns, sustainable growth and financial distress. Currently, the Nigerian...
Persistent link: https://www.econbiz.de/10012219628
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