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ECONIS (ZBW)
103
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1
Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
1/2
,
pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
Saved in:
2
Audit committee oversight and bank financial reporting quality
Chronopoulos, Dimitris K.
;
Rempoutsika, Lemonia M.
; …
- In:
Journal of business finance & accounting : JBFA
51
(
2024
)
1/2
,
pp. 657-687
Persistent link: https://www.econbiz.de/10014481235
Saved in:
3
The consequences of earnings management for the acquisition premium in friendly takeovers
Missonier-Piera, Franck
;
Spadetti, Cédric
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
1/2
,
pp. 308-334
Persistent link: https://www.econbiz.de/10014304053
Saved in:
4
Analyst independence and earnings management
Huang, Zhongwei
;
Jeanjean, Thomas
;
Lui, Daphne
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 598-621
Persistent link: https://www.econbiz.de/10014304086
Saved in:
5
Quarterly earnings guidance and real earnings management
García Osma, Beatriz
;
Guillamón Saorín, Encarna
; …
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 1029-1059
Persistent link: https://www.econbiz.de/10014304135
Saved in:
6
Managerial myopia and the unintended real consequences of conditional conservatism
Chung, Byung Hun
;
Collins, Daniel W.
;
Song, Jane Z.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 1060-1097
Persistent link: https://www.econbiz.de/10014304138
Saved in:
7
The effect of unionization on firms’ earnings management and employee compensation : evidence from a regression discontinuity design
Lin, Guoyu
;
Brown, Anna
;
Wu, Wentao
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1715-1742
Persistent link: https://www.econbiz.de/10014443314
Saved in:
8
Political corruption and accounting choices
Zhang, Huai
;
Zhang, Jin
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 443-481
Persistent link: https://www.econbiz.de/10014304073
Saved in:
9
Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip
;
Hayes, Louise
;
Timoshenko, Lev M.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
Saved in:
10
Do directors have style? : board interlock and accounting properties
Karim, Khondkar E.
;
Li, Jiayan
;
Lin, Karen Jingrong
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
1/2
,
pp. 3-32
Persistent link: https://www.econbiz.de/10013166705
Saved in:
11
Private firms' incentives and opportunities to manage earnings : evidence from the use of inflation adjustments
Buitrago Restrepo, Felipe
;
Taillard, Jérôme P.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
1/2
,
pp. 69-110
Persistent link: https://www.econbiz.de/10013166716
Saved in:
12
Accruals earnings management proxies : prudent business decisions or earnings manipulation?
Christensen, Theodore E.
;
Huffman, Adrienna
; …
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
3/4
,
pp. 536-587
Persistent link: https://www.econbiz.de/10013188457
Saved in:
13
Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk
;
Roland, Kristin C.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
Saved in:
14
Mixed-signal stock splits
Elnahas, Ahmed M.
;
Jain, Pankaj K.
;
McInish, Thomas H.
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 934-962
Persistent link: https://www.econbiz.de/10013348082
Saved in:
15
Financial reports and social capital
Jha, Anand
- In:
Journal of business ethics : JOBE
155
(
2019
)
2
,
pp. 567-596
Persistent link: https://www.econbiz.de/10011998624
Saved in:
16
Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?
Rezaee, Zabihollah
;
Tuo, Ling
- In:
Journal of business ethics : JOBE
155
(
2019
)
3
,
pp. 763-786
Persistent link: https://www.econbiz.de/10011998772
Saved in:
17
Predicting accounting misconduct : the role of firm-level investor optimism
Hegde, Shantaram P.
;
Zhou, Tingyu
- In:
Journal of business ethics : JOBE
160
(
2019
)
2
,
pp. 535-562
Persistent link: https://www.econbiz.de/10012128785
Saved in:
18
Does CEO-auditor dialect sharing impair pre-IPO audit quality? : evidence from China
Du, Xingqiang
- In:
Journal of business ethics : JOBE
156
(
2019
)
3
,
pp. 699-735
Persistent link: https://www.econbiz.de/10012029452
Saved in:
19
Do board secretaries influence management earnings forecasts?
Xing, Lu
;
Duan, Tinghua
;
Hou, Wenxuan
- In:
Journal of business ethics : JOBE
154
(
2019
)
2
,
pp. 537-574
Persistent link: https://www.econbiz.de/10011989078
Saved in:
20
Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia
Lai, Karen M. Y.
;
Sasmita, Andriyawan
;
Gul, Ferdinand A.
; …
- In:
Journal of business ethics : JOBE
150
(
2018
)
4
,
pp. 1187-1198
Persistent link: https://www.econbiz.de/10011878109
Saved in:
21
Do auditors applaud corporate environmental performance? : evidence China
Du, Xingqiang
;
Jian, Wei
;
Zeng, Quan
;
Chang, Yingying
- In:
Journal of business ethics : JOBE
151
(
2018
)
4
,
pp. 1049-1080
Persistent link: https://www.econbiz.de/10011911052
Saved in:
22
How powerful CFOs camouflage and exploit equity-based incentive compensation
Collins, Denton
;
Fleischman, Gary
;
Kaden, Stacey
; …
- In:
Journal of business ethics : JOBE
153
(
2018
)
2
,
pp. 591-613
Persistent link: https://www.econbiz.de/10011952650
Saved in:
23
Mandatory corporate social responsibility (CSR) reporting and financial reporting quality : evidence from a quasi-natural experiment
Wang, Xue
;
Cao, Feng
;
Ye, Kangtao
- In:
Journal of business ethics : JOBE
152
(
2018
)
1
,
pp. 253-274
Persistent link: https://www.econbiz.de/10011926889
Saved in:
24
Underwriter-auditor relationship and pre-IPO earnings management : evidence from China
Du, Xingqiang
;
Li, Xu
;
Liu, Xuejiao
;
Lai, Shaojuan
- In:
Journal of business ethics : JOBE
152
(
2018
)
2
,
pp. 365-392
Persistent link: https://www.econbiz.de/10011926967
Saved in:
25
Truthfulness in accounting : how to discriminate accounting manipulators from non-manipulators
Vladu, Alina Beattrice
;
Amat Salas, Oriol
;
Cuzdriorean, …
- In:
Journal of business ethics : JOBE
140
(
2017
)
4
,
pp. 633-648
Persistent link: https://www.econbiz.de/10011660179
Saved in:
26
Does stock liquidity affect accrual-based earnings management?
Huang, Kelly
;
Lao, Brent
;
McPhee, Gregory
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 417-447
Persistent link: https://www.econbiz.de/10011723401
Saved in:
27
Impression management and non-GAAP disclosure in earnings announcements
Guillamon-Saorin, Encarna
;
Isidro, Helena
;
Marques, Ana
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 448-479
Persistent link: https://www.econbiz.de/10011723404
Saved in:
28
Detecting target-driven earnings management based on the distribution of digits
Ullmann, Robert
;
Watrin, Christoph
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
1/2
,
pp. 63-93
Persistent link: https://www.econbiz.de/10011705301
Saved in:
29
Credit ratings and earnings management around IPOs
Gounopoulos, Dimitrios
;
Pham, Hang
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
1/2
,
pp. 154-195
Persistent link: https://www.econbiz.de/10011705306
Saved in:
30
Recognizing ethical issues : an examination of practicing industry accountants and accounting students
Fiolleau, Krista
;
Kaplan, Steven E.
- In:
Journal of business ethics : JOBE
142
(
2017
)
2
,
pp. 259-276
Persistent link: https://www.econbiz.de/10011711792
Saved in:
31
Exploring the impact of internal corporate governance on the relation between disclosure quality and earnings management in the UK listed companies
Nooraisah Katmon
;
Al Farooque, Omar
- In:
Journal of business ethics : JOBE
142
(
2017
)
2
,
pp. 345-367
Persistent link: https://www.econbiz.de/10011713219
Saved in:
32
Overcoming the "window dressing" effect : mitigating the negative effects of inherent skepticism towards corporate social responsibility
Connors, Scott
;
Anderson-MacDonald, Stephen
;
Thomson, …
- In:
Journal of business ethics : JOBE
145
(
2017
)
3
,
pp. 599-621
Persistent link: https://www.econbiz.de/10011757916
Saved in:
33
Types of investor uncertainty and the cost of equity capital
Larson, Chad R.
;
Resutek, Robert J.
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
9/10
,
pp. 1169-1193
Persistent link: https://www.econbiz.de/10011820397
Saved in:
34
Myopic market pricing and managerial myopia
Garel, Alexandre
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
9/10
,
pp. 1194-1213
Persistent link: https://www.econbiz.de/10011820402
Saved in:
35
Earnings quality and short selling : evidence from real earnings management in the United States
Park, KoEun
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
9/10
,
pp. 1214-1240
Persistent link: https://www.econbiz.de/10011820404
Saved in:
36
What does CEOs' pay-for-performance reveal about shareholders' attitude toward earnings overstatements?
Guthrie, Katherine
;
Kwon, Illoong
;
Sokolowsky, Jan
- In:
Journal of business ethics : JOBE
146
(
2017
)
2
,
pp. 419-450
Persistent link: https://www.econbiz.de/10011789337
Saved in:
37
Corporate social responsibility as a strategic shield against costs of earnings management practices
Martínez-Ferrero, Jennifer
;
Banerjee, Shantanu
; …
- In:
Journal of business ethics : JOBE
133
(
2016
)
2
,
pp. 305-324
Persistent link: https://www.econbiz.de/10011434314
Saved in:
38
Family control, socioemotional wealth and earnings management in publicly traded firms
Martin, Geoffrey
;
Campbell, Joanna Tochman
; …
- In:
Journal of business ethics : JOBE
133
(
2016
)
3
,
pp. 453-469
Persistent link: https://www.econbiz.de/10011450816
Saved in:
39
A comparative analysis of real and accrual earnings management around initial public offerings under different regulatory environments
Alhadab, M.
;
Clacher, I.
;
Keasey, Kevin
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
7/8
,
pp. 849-871
Persistent link: https://www.econbiz.de/10011627649
Saved in:
40
Individual large shareholders, earnings management, and capital-market consequences
Dou, Yiwei
;
Hope, Ole-Kristian
;
Thomas, Wayne B.
;
Zou, Youli
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
7/8
,
pp. 872-902
Persistent link: https://www.econbiz.de/10011627655
Saved in:
41
S&P 500 membership and managers' supply of conservative financial reports
Martin, Gregory W.
;
Thomas, Wayne B.
;
Wieland, Matthew M.
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
5/6
,
pp. 543-571
Persistent link: https://www.econbiz.de/10011610308
Saved in:
42
The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Herbohn, Kathleen
;
Tutticci, Irene
;
Tan, Zhi
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
1/2
,
pp. 31-65
Persistent link: https://www.econbiz.de/10011565269
Saved in:
43
The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro
;
Magnan, Michel L.
;
Parbonetti, Antonio
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
Saved in:
44
Accruals management to avoid losses
Xu, Weihong
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
9/10
,
pp. 1095-1120
Persistent link: https://www.econbiz.de/10011643899
Saved in:
45
How ethical are managers’ goodwill impairment decisions in Spanish-listed firms?
Giner, Begoña
;
Pardo, Francisca
- In:
Journal of business ethics : JOBE
132
(
2015
)
1
,
pp. 21-40
Persistent link: https://www.econbiz.de/10011411162
Saved in:
46
Religiosity and earnings management : international evidence from the banking industry
Kanagaretnam, Kiridaran
;
Lobo, Gerald J.
;
Wang, Chong
- In:
Journal of business ethics : JOBE
132
(
2015
)
2
,
pp. 277-296
Persistent link: https://www.econbiz.de/10011414259
Saved in:
47
Aggregation bias in estimates of conditional conservatism : theory and evidence
Cano-Rodríguez, Manuel
;
Núñez-Nickel, Manuel
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 51-78
Persistent link: https://www.econbiz.de/10011525581
Saved in:
48
Does accrual management impair the performance of earnings-based valuation models?
Courteau, Lucie
;
Kao, Jennifer L.
;
Tian, Yao
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 101-137
Persistent link: https://www.econbiz.de/10011525585
Saved in:
49
Debt maturity structure and accounting conservatism
Khurana, Inder K.
;
Wang, Changjiang
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 167-203
Persistent link: https://www.econbiz.de/10011525591
Saved in:
50
CEO compensation risk and timely loss recognition
Brockman, Paul
;
Ma, Tao
;
Ye, Jianfang
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
1/2
,
pp. 204-236
Persistent link: https://www.econbiz.de/10011525595
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