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Review of accounting & finance
Review of accounting studies
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The accounting review : a publication of the American Accounting Association
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90
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77
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International review of economics & finance : IREF
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1
Bank diversification and earnings management : the moderating effect of female directors
Merzki, Nozha
;
Attia, Mouna Ben Rejeb
- In:
Review of accounting & finance
22
(
2023
)
4
,
pp. 425-448
Persistent link: https://www.econbiz.de/10014338795
Saved in:
2
Do firms manage earnings after a downgrade in their credit rating?
Koerniadi, Hardjo
- In:
Review of accounting & finance
22
(
2023
)
5
,
pp. 602-619
Persistent link: https://www.econbiz.de/10014431012
Saved in:
3
The impact of short sale prospect on income smoothing
Sun, Xu
;
Zhang, Tianming
- In:
Review of accounting & finance
22
(
2023
)
1
,
pp. 62-83
Persistent link: https://www.econbiz.de/10014245781
Saved in:
4
Critical audit matters : litigation, quality and conservatism
Elshafie, Essam
- In:
Review of accounting & finance
22
(
2023
)
3
,
pp. 294-328
Persistent link: https://www.econbiz.de/10014302215
Saved in:
5
Risk reporting and earnings smoothing : signaling or managerial opportunism?
Monjed, Hend
;
Ibrahim, Salma
;
Jørgensen, Bjørn N.
- In:
Review of accounting & finance
21
(
2022
)
5
,
pp. 377-397
Persistent link: https://www.econbiz.de/10013454871
Saved in:
6
Product market competition and earnings management : the role of managerial ability
Hasan, Md Mahmudul
;
Hossain, Md Safayat
;
Gotti, Giorgio
- In:
Review of accounting & finance
21
(
2022
)
5
,
pp. 486-511
Persistent link: https://www.econbiz.de/10013454880
Saved in:
7
Corporate site visits, private information communication, and earnings management : evidence from China
Jiang, Yu
;
Lei, Adrian C. H.
;
Wang, Tao
;
Li, Chuntao
- In:
Review of accounting & finance
21
(
2022
)
4
,
pp. 249-273
Persistent link: https://www.econbiz.de/10013368333
Saved in:
8
Explanatory power of earnings for returns : nonstationarity, disaggregation and timeliness
Wild, John J.
;
Wild, Jonathan M.
- In:
Review of accounting & finance
21
(
2022
)
4
,
pp. 320-340
Persistent link: https://www.econbiz.de/10013368342
Saved in:
9
Managerial opportunism and real activities manipulation : evidence from option backdating firms
Amoah, Nana Y.
;
Anderson, Anthony
;
Bonaparte, Isaac
; …
- In:
Review of accounting & finance
16
(
2017
)
3
,
pp. 282-302
Persistent link: https://www.econbiz.de/10011781967
Saved in:
10
Real activities manipulation by bidders prior to mergers and acquisitions
Farooqi, Javeria
;
Ngo, Thanh
;
Jory, Surendranath R.
- In:
Review of accounting & finance
16
(
2017
)
3
,
pp. 322-347
Persistent link: https://www.econbiz.de/10011781993
Saved in:
11
Do managers manipulate earnings to influence credit rating agencies' decisions? : evidence from Watchlist
Zhao, Qiuhong
- In:
Review of accounting & finance
16
(
2017
)
3
,
pp. 366-384
Persistent link: https://www.econbiz.de/10011782044
Saved in:
12
Bank earnings smoothing, audit quality and procyclicality in Africa : the case of loan loss provisions
Ozili, Peterson K.
- In:
Review of accounting & finance
16
(
2017
)
2
,
pp. 142-161
Persistent link: https://www.econbiz.de/10011738383
Saved in:
13
The effects of mandatory corporate social responsibility policy on accounting conservatism
Cheng, Chia-Ling
;
Kung, Fan-Hua
- In:
Review of accounting & finance
15
(
2016
)
1
,
pp. 2-20
Persistent link: https://www.econbiz.de/10011459700
Saved in:
14
Earnings management in family firms : current state of knowledge and opportunities for future research
Paiva, Inna Sousa
;
Lourenço, Isabel Costa
;
Branco, …
- In:
Review of accounting & finance
15
(
2016
)
1
,
pp. 85-100
Persistent link: https://www.econbiz.de/10011459734
Saved in:
15
Opportunistic earnings management during initial public offerings : evidence from India
Shette, Rachappa
;
Kuntluru, Sudershan
;
Korivi, Sunder Ram
- In:
Review of accounting & finance
15
(
2016
)
3
,
pp. 352-371
Persistent link: https://www.econbiz.de/10011607977
Saved in:
16
Beating threshold targets with earnings management
Mindak, Mary P.
;
Sen, Pradyot K.
;
Stephan, Jens A.
- In:
Review of accounting & finance
15
(
2016
)
2
,
pp. 198-221
Persistent link: https://www.econbiz.de/10011586341
Saved in:
17
Earnings smoothing around open-market share repurchases
Di, Hui
;
Marciukaityte, Dalia
- In:
Review of accounting & finance
14
(
2015
)
1
,
pp. 64-80
Persistent link: https://www.econbiz.de/10010518778
Saved in:
18
Prospect theory, industry characteristics and earnings management : a study of Malaysian industries
Wasiuzzaman, Shaista
;
Sahafzadeh, Iman
;
Nejad, …
- In:
Review of accounting & finance
14
(
2015
)
3
,
pp. 324-347
Persistent link: https://www.econbiz.de/10011443354
Saved in:
19
Stock option expense management after SFAS 123R
Efendi, Jap
;
Ho, Li-chin Jennifer
;
Tsay, Jeffrey J.
; …
- In:
Review of accounting & finance
13
(
2014
)
3
,
pp. 210-231
Persistent link: https://www.econbiz.de/10010421583
Saved in:
20
Rounding-up in reported income numbers : evidence from Indian companies
Shette, Rachappa
;
Kuntluru, Sudershan
- In:
Review of accounting & finance
13
(
2014
)
2
,
pp. 156-170
Persistent link: https://www.econbiz.de/10010387801
Saved in:
21
Differences in earnings management between firms using US GAAP and IAS/IFRS
Liu, Chunhui
;
Yuen, Chun Yip
;
Yao, Lee Jian
;
Chan, Siew H.
- In:
Review of accounting & finance
13
(
2014
)
2
,
pp. 134-155
Persistent link: https://www.econbiz.de/10010387804
Saved in:
22
Financial reporting and economic implications of statements of financial stanards No. 132 (R) and No. 158
Komissarov, Sergey
- In:
Review of accounting & finance
13
(
2014
)
1
,
pp. 88-103
Persistent link: https://www.econbiz.de/10010254696
Saved in:
23
Dual audit, audit firm independence, and auditor conservatism
Lin, Chan-Jane
;
Lin, Hsiao-lun
;
Yen, Ai-ru
- In:
Review of accounting & finance
13
(
2014
)
1
,
pp. 65-87
Persistent link: https://www.econbiz.de/10010254697
Saved in:
24
Analysts' estimates : what they could be telling us about the impact of IFRS on earnings manipulation in Europe
Aubert, François
;
Grudnitski, Gary
- In:
Review of accounting & finance
11
(
2012
)
1
,
pp. 53-72
Persistent link: https://www.econbiz.de/10009517740
Saved in:
25
Bloated balance sheet, earnings management, and forecast guidance
Ho, Li-chin Jennifer
;
Liu, Chao-Shin
;
Ouyang, Bo
- In:
Review of accounting & finance
11
(
2012
)
2
,
pp. 120-140
Persistent link: https://www.econbiz.de/10009569313
Saved in:
26
Assessing earnings management flexibility
Choy, Hiu Lam
- In:
Review of accounting & finance
11
(
2012
)
4
,
pp. 340-376
Persistent link: https://www.econbiz.de/10009674708
Saved in:
27
Earnings management and the stock market response to the Sarbanes-Oxley Act based on a measure of competitive strategy
Hunsader, Kenneth J.
;
Pennywell, Gwendolyn
- In:
Review of accounting & finance
10
(
2011
)
4
,
pp. 368-384
Persistent link: https://www.econbiz.de/10009560180
Saved in:
28
Corporate diversification and earnings management
El Mehdi, Imen Khanchel
;
Seboui, Souad
- In:
Review of accounting & finance
10
(
2011
)
2
,
pp. 176-196
Persistent link: https://www.econbiz.de/10009237602
Saved in:
29
The issuance of convertible bonds and earnings management : evidence from Taiwan
Chang, Ruey-dang
;
Tseng, Yee-chy
;
Chang, Ching-ping
- In:
Review of accounting & finance
9
(
2010
)
1
,
pp. 65-87
Persistent link: https://www.econbiz.de/10003959876
Saved in:
30
The association between pro forma earnings and earnings management
Elshafie, Essam
;
Yen, Ai-ru
;
Yu, Minna
- In:
Review of accounting & finance
9
(
2010
)
2
,
pp. 139-155
Persistent link: https://www.econbiz.de/10003991033
Saved in:
31
The market mispricing of special items and accruals: one anomaly or two?
Atwood, T. J.
;
Xie, Hong
- In:
Review of accounting & finance
9
(
2010
)
2
,
pp. 156-179
Persistent link: https://www.econbiz.de/10003991037
Saved in:
32
Fraudulent financial reporting, corporate governance and ethics : 1987 - 2007
Kalbers, Lawrence P.
- In:
Review of accounting & finance
8
(
2009
)
2
,
pp. 187-209
Persistent link: https://www.econbiz.de/10003856248
Saved in:
33
Evidence on factors affecting the relationship between CEO stock option compensation and earnings management
Meek, Gary K.
;
Rao, Ramesh P.
;
Skousen, Christopher J.
- In:
Review of accounting & finance
6
(
2007
)
3
,
pp. 304-323
Persistent link: https://www.econbiz.de/10003733126
Saved in:
34
Auditors as monitors : evidence from discretionary accruals of Laventhol and Horwarth clients
Reed, Brad J.
;
Lovata, Linda M.
;
Costigan, Michael L.
; …
- In:
Review of accounting & finance
6
(
2007
)
4
,
pp. 391-403
Persistent link: https://www.econbiz.de/10003749375
Saved in:
35
Earnings management and board activity: an additional evidence
Ebrahim, Ahmed
- In:
Review of accounting & finance
6
(
2007
)
1
,
pp. 42-58
Persistent link: https://www.econbiz.de/10003439189
Saved in:
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