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Journal of international accounting auditing & taxation
International journal of economics and financial issues : IJEFI
Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
94
Review of quantitative finance and accounting
92
Journal of accounting & economics
89
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77
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66
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International review of financial analysis
51
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46
Finance research letters
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44
Accounting horizons : a quarterly publication of the American Accounting Association
40
European accounting review
40
International journal of accounting, auditing and performance evaluation : IJAAPE
39
Managerial auditing journal
38
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36
Research in international business and finance
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Journal of business ethics : JOBE
35
Review of accounting & finance
35
International journal of accounting and information management
33
Journal of international accounting research
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Asia-Pacific journal of accounting & economics : APJAE
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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International review of economics & finance : IREF
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Journal of accounting in emerging economies : JAEE
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
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Journal of accounting, auditing & finance
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Corporate ownership & control : international scientific journal
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Afro-Asian Journal of Finance and Accounting : AAJFA
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Investment management and financial innovations
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Journal of contemporary accounting & economics
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SpringerLink / Bücher
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ECONIS (ZBW)
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1
Using the Beneish m-score model to detect financial statement fraud in the microfinance industry in Ghana
Adoboe-Mensah, Nicholas
;
Salia, Hussein
;
Addo, Emmanuel Budu
- In:
International journal of economics and financial issues …
13
(
2023
)
4
,
pp. 47-57
Persistent link: https://www.econbiz.de/10014416061
Saved in:
2
Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil
;
Singh, Gurcharan
;
Jearth, Palvi
- In:
International journal of economics and financial issues …
11
(
2021
)
4
,
pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
Saved in:
3
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
4
Earnings management to avoid losses : evidence in non-listed Colombian companies
Tobar Arias, José E.
;
Mora Valencia, Andrés
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014458953
Saved in:
5
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
6
Boundaries of the firm and real earnings management
Marisetty, Vijaya Bhaskar
;
Moturi, Sairam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014434927
Saved in:
7
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
8
Codetermination and aggressive reporting : audit committee employee representation, tax aggressiveness, and earnings management
Chyz, James A.
;
Eulerich, Marc
;
Fligge, Benjamin
; …
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014326402
Saved in:
9
Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014326404
Saved in:
10
Exploring the role of excess control rights on real earnings management in family-controlled firms
Chen, Ching-Lung
;
Weng, Pei-Yu
;
Fan, Hung-Shu
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014301960
Saved in:
11
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
12
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
13
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
Saved in:
14
The impact of ownership types on the value of discretionary accruals: what is the role of audit committee? : Evidence from Pakistan
Khan, Sattar
;
Kamal, Yasir
;
Khan, Azhar
;
Hussain, Arif
; …
- In:
International journal of economics and financial issues …
10
(
2020
)
4
,
pp. 141-150
Persistent link: https://www.econbiz.de/10012303317
Saved in:
15
The impact of audit quality, audit committee and financial reporting quality: evidence from Malaysia
Hasan, Shahanif
;
Kassim, Aza Azline Md.
;
Hamid, Mohamad …
- In:
International journal of economics and financial issues …
10
(
2020
)
5
,
pp. 272-281
Persistent link: https://www.econbiz.de/10012308518
Saved in:
16
When does audit committee busyness influence earnings management in the UK? : evidence on the role of the financial crisis and company size
Ghafran, Chaudhry
;
O'Sullivan, Noe͏̈l
;
Yasmin, Sofia
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013366818
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17
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
18
The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
Pais, Cláudio
;
Dias, Cláudia Afecto
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013210019
Saved in:
19
The real earnings management gap between private and public firms : evidence from Europe
Yang, Jingwen
;
Hemmings, Danial
;
Jaafar, Aziz
;
Jackson, …
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013535854
Saved in:
20
An international study on the impact of corruption on analysts' forecasts
Mamatzakis, Emmanuel C.
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013383691
Saved in:
21
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
22
Good or bad financial reporting can cause changes in company management
Safkaur, Otniel
;
Nurafiah, Nunuy
;
Paulus, Sugiono
; …
- In:
International journal of economics and financial issues …
9
(
2019
)
4
,
pp. 250-258
Persistent link: https://www.econbiz.de/10012150466
Saved in:
23
The association between earnings management and capital structure : an empirical study on Jordanian firms listed in Amman stock exchange
Al-Mohareb, Manar
;
Alkhalaileh, Mahmoud
- In:
International journal of economics and financial issues …
9
(
2019
)
6
,
pp. 106-112
Persistent link: https://www.econbiz.de/10012150731
Saved in:
24
Earnings management and dividend policy : empirical evidence from major sectors of Pakistan
Ahmed, Farhan
;
Advani, Neha
;
Kanwal, Sahabia
- In:
International journal of economics and financial issues …
8
(
2018
)
3
,
pp. 182-190
Persistent link: https://www.econbiz.de/10011979078
Saved in:
25
Does accounting conservatism reduce default risk? : evidence from Taiwan
Kuo, Chen-Yin
- In:
International journal of economics and financial issues …
8
(
2018
)
4
,
pp. 227-242
Persistent link: https://www.econbiz.de/10011979570
Saved in:
26
Audit quality, firm characteristics and real earnings management : the case of listed Vietnamese firms
Hoang Thi Mai Khanh
;
Nguyen Vinh Khuong
- In:
International journal of economics and financial issues …
8
(
2018
)
4
,
pp. 243-249
Persistent link: https://www.econbiz.de/10011979572
Saved in:
27
Audit committee and discretionary loan loss provisions in Tunisian commercial banks
Zgarni, Amina
;
Fedhila, Hassouna
;
El Gaied, Moez
- In:
International journal of economics and financial issues …
8
(
2018
)
2
,
pp. 85-93
Persistent link: https://www.econbiz.de/10011957486
Saved in:
28
Pre-IPO earnings management : evidence from India
Nikbakht, Ehsan
;
Sarkar, Sayan
;
Smith, Garrett C.
; …
- In:
Journal of international accounting auditing & taxation
44
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012820279
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29
Income smoothing in European banks : the contrasting effects of monitoring mechanisms
Di Fabio, Costanza
;
Ramassa, Paola
;
Quagli, Alberto
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012592092
Saved in:
30
Managerial tools used to meet or beat analyst forecasts : evidence from the UK
Al Mabsali, Yousuf Khamis
;
Hayward, Rob
;
Eliwa, Yasser
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012592095
Saved in:
31
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
32
An investigation of the relationship between earnings management and financial ratios (panel data approach)
Ghyasi, Azar
- In:
International journal of economics and financial issues …
7
(
2017
)
1
,
pp. 608-612
Persistent link: https://www.econbiz.de/10011785153
Saved in:
33
The impact of creative accounting techniques on the reliability of financial reporting with particular reference to Saudi Auditors and academics
Ismael, Ahmed Yousif Adam
- In:
International journal of economics and financial issues …
7
(
2017
)
2
,
pp. 283-291
Persistent link: https://www.econbiz.de/10011789098
Saved in:
34
The effects of earnings quality, conservatism, and real earnings management on the company's performance and information asymmetry as a moderating variable
Machdar, Nera Marinda
;
Manurung, Adler Hayman
; …
- In:
International journal of economics and financial issues …
7
(
2017
)
2
,
pp. 309-318
Persistent link: https://www.econbiz.de/10011789122
Saved in:
35
The effect of surplus free cash flow and audit quality on earnings management
Nouri, Saeid
;
Gilaninia, Behnam
- In:
International journal of economics and financial issues …
7
(
2017
)
3
,
pp. 270-275
Persistent link: https://www.econbiz.de/10011819874
Saved in:
36
International financial reporting standards convergence and quality of accounting information : evidence from Indonesia
Yusrina, Hasyyati
;
Mukhtaruddin
;
Fuadah, Luk Luk
; …
- In:
International journal of economics and financial issues …
7
(
2017
)
4
,
pp. 433-447
Persistent link: https://www.econbiz.de/10011824323
Saved in:
37
A survey of the relationship between earnings management and qualified auditor opinion in Tehran stock exchange
Abolverdi, Zahra
;
Kheradmand, Ali
- In:
International journal of economics and financial issues …
7
(
2017
)
2
,
pp. 723-729
Persistent link: https://www.econbiz.de/10011809150
Saved in:
38
Evidence on the extent of cosmetic earnings and revenues management by Jordanian companies
Bader, Ahmad Ahed
;
Saleh, Mousa Mohammad Abdullah
- In:
International journal of economics and financial issues …
7
(
2017
)
3
,
pp. 20-30
Persistent link: https://www.econbiz.de/10011809237
Saved in:
39
Role of audit committees and board of directors in reducing earning management of companies listed in Tehran Stock Exchange
Khosheghbal, Marzieh
;
Amiri, Ali
;
Homayoon, Ali
- In:
International journal of economics and financial issues …
7
(
2017
)
6
,
pp. 147-153
Persistent link: https://www.econbiz.de/10011948280
Saved in:
40
Earnings management, equity-based compensation, economic conjuncture and governance mechanisms : a comparative study between France and the United States
Bouras, Mehdi
;
Gallali, Mohamed Imen
- In:
International journal of economics and financial issues …
7
(
2017
)
2
,
pp. 585-600
Persistent link: https://www.econbiz.de/10011789385
Saved in:
41
Value relevance of aggregated and disaggregated earnings in India : significance of intangible intensity
Kumari, Pooja
;
Mishra, Chandra Sekhar
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012299733
Saved in:
42
The effectiveness of monitoring mechanisms for constraining earnings management : a literature survey for a conceptual framework
Faiza Saleem
;
Mohd Norfian Alifiah
;
Muhammad Sohail Tahir
- In:
International journal of economics and financial issues …
6
(
2016
)
3
,
pp. 209-214
Persistent link: https://www.econbiz.de/10011781593
Saved in:
43
The impact of disclosure quality on corporate governance and earnings management : evidence from companies in Indonesia
Jatiningrum, Citrawati
;
Abdul-Hamid, Mohamad Ali
; …
- In:
International journal of economics and financial issues …
6
(
2016
)
4
,
pp. 118-125
Persistent link: https://www.econbiz.de/10011782047
Saved in:
44
The influence of agency conflict Types I and II on earnings management
Ratnawati, Vince
;
Abdul-Hamid, Mohamad Ali
;
Popoola, …
- In:
International journal of economics and financial issues …
6
(
2016
)
4
,
pp. 126-131
Persistent link: https://www.econbiz.de/10011782057
Saved in:
45
The impact of financial statement disclosure on conservatism in financial reporting : evidence from Vietnam
Tuan Bach Le
- In:
International journal of economics and financial issues …
6
(
2016
)
6
,
pp. 158-161
Persistent link: https://www.econbiz.de/10011782515
Saved in:
46
Moderating effect of earnings management on the relationship between corporate social responsibility disclosure and profitability of banks in Indonesia
Suteja, Jaja
;
Gunardi, Ardi
;
Mirawati, Annisa
- In:
International journal of economics and financial issues …
6
(
2016
)
4
,
pp. 1360-1365
Persistent link: https://www.econbiz.de/10011774859
Saved in:
47
The effect of international financial reporting standars on the real earnings nanagement and internal control structure as a moderating variable
Hastuti, Theresia Dwi
;
Ghozali, Imam
;
Yuyetta, Etna Nur
- In:
International journal of economics and financial issues …
6
(
2016
)
4
,
pp. 1807-1814
Persistent link: https://www.econbiz.de/10011775399
Saved in:
48
The roles of institutional investors and insiders in earnings management around initial public offering firms in Taiwan
Hsu, Ming-Feng
;
Wen, Shiow-ying
- In:
International journal of economics and financial issues …
5
(
2015
)
2
,
pp. 340-353
Persistent link: https://www.econbiz.de/10011453518
Saved in:
49
Creative accounting and financial reporting : model development and empirical testing
Tassadaq, Fizza
;
Malik, Qaisar Ali
- In:
International journal of economics and financial issues …
5
(
2015
)
2
,
pp. 544-551
Persistent link: https://www.econbiz.de/10011453656
Saved in:
50
Cost behavior around corporate tax rate cuts
Haga, Jesper
;
Höglund, Henrik
;
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 1-11
Persistent link: https://www.econbiz.de/10012007662
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