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Journal of international accounting auditing & taxation
Review of accounting studies
102
The accounting review : a publication of the American Accounting Association
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Review of quantitative finance and accounting
94
Journal of accounting & economics
90
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1
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:
2
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:
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
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
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:
11
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:
12
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:
13
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
Saved in:
14
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:
15
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:
16
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:
17
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
Saved in:
18
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:
19
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:
20
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:
21
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:
22
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
Saved in:
23
The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection
Hu, Jinshuai
;
Kim, Jeong-bon
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 91-107
Persistent link: https://www.econbiz.de/10012007672
Saved in:
24
Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan
;
Ranasinghe, Dinithi
;
Muhammadi, Abdul Haris
; …
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 37-51
Persistent link: https://www.econbiz.de/10011901843
Saved in:
25
The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
Saved in:
26
A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
Saved in:
27
Benford's Law and the effects of the Korean financial reforms on cosmetic earnings management
Lacina, Michael
;
Lee, Buryung Brian
;
Kim, Dong Wuk
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011858746
Saved in:
28
Accounting reforms and conservatism in earnings : empirical evidence from listed Chinese companies
Li, Sihai
;
Wu, Huiying
;
Zhang, Jian
;
Chand, Parmod
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 32-44
Persistent link: https://www.econbiz.de/10011858768
Saved in:
29
Audit quality, debt financing, and earnings management : evidence from Jordan
Ebraheem Saleem Salem Alzoubi
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 69-84
Persistent link: https://www.econbiz.de/10011858777
Saved in:
30
Earnings management in islamic and conventional banks : does ownership structure matter? : evidence from the MENA region
Lassoued, Naima
;
Attia, Mouna Ben Rejeb
;
Sassi, Houda
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 85-105
Persistent link: https://www.econbiz.de/10011858784
Saved in:
31
The interplay between related party transactions and earnings management : the role of audit quality
El-Helaly, Moataz
;
Georgiou, Ifigenia
;
Lowe, Alan D.
- In:
Journal of international accounting auditing & taxation
32
(
2018
),
pp. 47-60
Persistent link: https://www.econbiz.de/10011936510
Saved in:
32
Managing earnings using classification shifting : UK evidence
Zalata, Alaa Mansour
;
Roberts, Clare B.
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 52-65
Persistent link: https://www.econbiz.de/10011791488
Saved in:
33
Trade-off between real activities earnings management and accrual-based manipulation-evidence from China
Gao, Jie
;
Gao, Baichao
;
Wang, Xiao
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 66-80
Persistent link: https://www.econbiz.de/10011791492
Saved in:
34
Value relevance of biological assets under IFRS
Gonçalves, Rute
;
Lopes, Patrícia Teixeira
;
Craig, Russell
- In:
Journal of international accounting auditing & taxation
29
(
2017
),
pp. 118-126
Persistent link: https://www.econbiz.de/10011791504
Saved in:
35
Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
28
(
2017
),
pp. 31-42
Persistent link: https://www.econbiz.de/10011707256
Saved in:
36
Earnings management in India : managers' fixation on operating profits
Nagar, Neerav
;
Sen, Kaustav
- In:
Journal of international accounting auditing & taxation
26
(
2016
),
pp. 1-12
Persistent link: https://www.econbiz.de/10011486597
Saved in:
37
Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal
;
Tang, Qingliang
;
Lin, Zhiwei
- In:
Journal of international accounting auditing & taxation
25
(
2015
),
pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
Saved in:
38
The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis
;
Spathis, Charalambos T.
; …
- In:
Journal of international accounting auditing & taxation
24
(
2015
),
pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
Saved in:
39
Does accounting conservatism improve the corporate information environment?
Hu, Jinshuai
;
Li, Yuansha
;
Zhang, Feida
- In:
Journal of international accounting auditing & taxation
23
(
2014
)
1
,
pp. 32-43
Persistent link: https://www.econbiz.de/10010372510
Saved in:
40
The incidence of earnings management on information asymmetry in an uncertain environment : some Canadian evidence
Cormier, Denis
;
Houle, Sylvain
;
Ledoux, Marie-Josée
- In:
Journal of international accounting auditing & taxation
22
(
2013
)
1
,
pp. 26-38
Persistent link: https://www.econbiz.de/10010200950
Saved in:
41
Does it matter where assets are held and income is derived? : further evidence of differential value relevance from Quebec
Graham, Roger C.
;
Morrill, Cameron K. J.
;
Morrill, Janet B.
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
2
,
pp. 185-197
Persistent link: https://www.econbiz.de/10009634175
Saved in:
42
Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal
Guerreiro, Marta Silva
;
Rodrigues, Lúcia Lima
;
Craig, …
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
2
,
pp. 169-184
Persistent link: https://www.econbiz.de/10009634182
Saved in:
43
The agency problem and the moderating role of culturally based management style on Chinese managers' discretionary accruals
Beaudoin, Cathy A.
;
Dang, Li
;
Fang, Qiaoling
;
Tsakumis, …
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
2
,
pp. 145-155
Persistent link: https://www.econbiz.de/10009634184
Saved in:
44
Earnings management and the role of auditors in an unusual IFRS context : the case of Greece
Tsipouridou, Maria
;
Spathis, Charalambos T.
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
1
,
pp. 62-78
Persistent link: https://www.econbiz.de/10009538605
Saved in:
45
Ownership structure and accounting conservatism in China
Cullinan, Charles P.
;
Wang, Fangjun
;
Wang, Peng
;
Zhang, …
- In:
Journal of international accounting auditing & taxation
21
(
2012
)
1
,
pp. 1-16
Persistent link: https://www.econbiz.de/10009538613
Saved in:
46
Earnings management induced by tax planning : the case of Portuguese private firms
Marques, Mário
;
Rodrigues, Lúcia Lima
;
Craig, Russell
- In:
Journal of international accounting auditing & taxation
20
(
2011
)
2
,
pp. 83-96
Persistent link: https://www.econbiz.de/10009309496
Saved in:
47
An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management
Zéghal, Daniel
;
Chtourou, Sondra
;
Sellami, Yosra Mnif
- In:
Journal of international accounting auditing & taxation
20
(
2011
)
2
,
pp. 61-72
Persistent link: https://www.econbiz.de/10009309506
Saved in:
48
Do managers manage earnings to "just meet or beat" analyst forecasts? : evidence from Australia
Habib, Ahsan
;
Hossain, Mahmud
- In:
Journal of international accounting auditing & taxation
17
(
2008
)
2
,
pp. 79-91
Persistent link: https://www.econbiz.de/10003837308
Saved in:
49
Executive compensation and earnings management : empirical evidence from Japan
Shuto, Akinobu
- In:
Journal of international accounting auditing & taxation
16
(
2007
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10003460511
Saved in:
50
Impact of family dominance on monitoring of earnings management by audit committees : evidence from Hong Kong
Jaggi, Bikki
;
Leung, Sidney
- In:
Journal of international accounting auditing & taxation
16
(
2007
)
1
,
pp. 27-50
Persistent link: https://www.econbiz.de/10003460515
Saved in:
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