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1
How does ESG constrain corporate earnings management? : evidence from China
Sun, Weizheng
;
Chen, Shuning
;
Jiao, Yuqing
;
Feng, Xu
- In:
Finance research letters
61
(
2024
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014490695
Saved in:
2
Equity pledge and debt financing of listed companies
Hu, Jing
;
Zhong, Lejia
;
Qiao, Jingyuan
- In:
Finance research letters
59
(
2024
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014445255
Saved in:
3
Corporate strategic differences and earnings management
Tian, Kun
;
Li, Yang
;
Wang, Canghong
;
Zhou, Tingyuan
- In:
Finance research letters
59
(
2024
),
pp. 1-8
Persistent link: https://www.econbiz.de/10014445328
Saved in:
4
How did Covid-19 affect investors' interpretation of earnings news? : the role of accounting conservatism
D'Augusta, Carlo
;
Grossetti, Francesco
- In:
Finance research letters
52
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014472008
Saved in:
5
The breadth of ownership and corporate earnings management
Ma, Guangyuan
;
Wang, Yihong
;
Xu, Yekun
;
Zhang, Limin
- In:
Finance research letters
52
(
2023
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014472010
Saved in:
6
Internationalization and earnings management : evidence from China
Han, Wei
;
Wu, Di
- In:
Finance research letters
53
(
2023
),
pp. 1-5
Persistent link: https://www.econbiz.de/10014472311
Saved in:
7
Retail investor attention and equity mispricing : the mediating role of earnings management
Li, Changgui
;
Liu, Xiaowen
;
Hou, Zhiping
;
Li, Yongyi
- In:
Finance research letters
53
(
2023
),
pp. 1-9
Persistent link: https://www.econbiz.de/10014472382
Saved in:
8
Creditor rights and real earnings management : evidence from quasi-natural experiments
Zhang, Huilin
;
Boubaker, Sabri
;
Ni, Xiaoran
- In:
Finance research letters
53
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014472405
Saved in:
9
The spillover effect of penalty against peer firm leaders : evidence from earnings management
Cai, Wenjing
;
Cai, Xinni
;
Wang, Zehao
;
Yang, Ge
- In:
Finance research letters
54
(
2023
),
pp. 1-8
Persistent link: https://www.econbiz.de/10014472640
Saved in:
10
Cyber attacks, discretionary loan loss provisions, and banks' earnings management
Jin, Justin Y.
;
Li, Na
;
Liu, Suyi
;
Nainar, S. M.
- In:
Finance research letters
54
(
2023
),
pp. 1-6
Persistent link: https://www.econbiz.de/10014472646
Saved in:
11
Impact of earnings management on working capital management efficiency
Sawarni, Kumar Sanjay
;
Narayanasamy, Sivasankaran
; …
- In:
Finance research letters
54
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014472747
Saved in:
12
How does carbon emissions trading policy affect accrued earnings management in corporations? : evidence from China
Long, Wenbin
;
Qu, Xin
;
Yin, Saifeng
- In:
Finance research letters
55
(
2023
)
1
,
pp. 1-9
Persistent link: https://www.econbiz.de/10014473017
Saved in:
13
The impact of capital market opening on earnings management : empirical evidence based on "Land-Port Connection"
Liu, Meiying
;
Niu, Xuxia
- In:
Finance research letters
55
(
2023
)
1
,
pp. 1-7
Persistent link: https://www.econbiz.de/10014473217
Saved in:
14
Overseas listing and earnings management methods selection
Wang, Ping
;
Chi, Mingyuan
;
Wang, Xiaochun
- In:
Finance research letters
55
(
2023
)
2
,
pp. 1-11
Persistent link: https://www.econbiz.de/10014473531
Saved in:
15
Does mandatory quarterly reporting induce managerial myopic behavior? : evidence from Japan
Koga, Yuya
;
Yamaguchi, Tomoyasu
- In:
Finance research letters
56
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014473721
Saved in:
16
Do business trainings for audit committees matter in organizations? : focusing on earnings management
Song, Bomi
;
Chung, Heesun
;
Kim, Bumjoon
;
Sonu, …
- In:
Finance research letters
51
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014286712
Saved in:
17
The effect of earnings management on bank efficiency : evidence from ECB-supervised banks
Proença, Catarina Alexandra Neves
;
Augusto, Mário Gomes
; …
- In:
Finance research letters
51
(
2023
),
pp. 1-8
Persistent link: https://www.econbiz.de/10014289110
Saved in:
18
Does earnings management affect linguistic features of MD&A disclosures?
Paul, Samit
;
Sharma, Prateek
- In:
Finance research letters
51
(
2023
),
pp. 1-9
Persistent link: https://www.econbiz.de/10014304881
Saved in:
19
The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
Pandey, Ashish
;
Tripathi, Abhinava
;
Guhathakurta, Kousik
- In:
Finance research letters
44
(
2022
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014494883
Saved in:
20
The disappearance of the zero-earnings discontinuity : SOX, dotcom boom or gradual decline?
Chardonnens, Patrick
;
Fiechter, Peter
;
Wallmeier, Martin
- In:
Finance research letters
49
(
2022
),
pp. 1-7
Persistent link: https://www.econbiz.de/10013478626
Saved in:
21
Distracted analysts and earnings management
Le, Thanh Dat
;
Trinh, Tri
- In:
Finance research letters
49
(
2022
),
pp. 1-8
Persistent link: https://www.econbiz.de/10013478649
Saved in:
22
Corporate executives' incentives and ESG performance
Jang, Ga-Young
;
Kang, Hyoung Goo
;
Kim, Woojin
- In:
Finance research letters
49
(
2022
),
pp. 1-8
Persistent link: https://www.econbiz.de/10013479659
Saved in:
23
Does the introduction of CSR criteria into CEO incentive pay reduce their earnings management? : the case of companies listed in the SBF 120
Khenissi, Mohamed
;
Jahmane, Abderrahman
;
Hofaidhllaoui, …
- In:
Finance research letters
48
(
2022
),
pp. 1-8
Persistent link: https://www.econbiz.de/10013460193
Saved in:
24
Avoiding the risk of de-legitimation : impact of internationalization on earnings management of emerging market firms
Popli, Manish
;
Raithatha, Mehul
;
Goyal, Lakshmi
- In:
Finance research letters
48
(
2022
),
pp. 1-8
Persistent link: https://www.econbiz.de/10013464136
Saved in:
25
Environmental, social and governance performance and earnings management : the moderating role of law code and creditor's rights
Pathak, Rajesh
;
Gupta, Ranjan Das
- In:
Finance research letters
47
(
2022
)
1
,
pp. 1-10
Persistent link: https://www.econbiz.de/10013455531
Saved in:
26
Financial reporting misconduct : evidence from the field
Amar, Moty
;
Chen, Ester
;
Gavious, Ilanit
;
Weihs, Hagit
- In:
Finance research letters
47
(
2022
)
1
,
pp. 1-9
Persistent link: https://www.econbiz.de/10013457302
Saved in:
27
Corporate governance and financial reporting quality during the COVID-19 pandemic
Hsu, Yu-Lin
;
Yang, Ya-Chih
- In:
Finance research letters
47
(
2022
)
2
,
pp. 1-13
Persistent link: https://www.econbiz.de/10013553868
Saved in:
28
Environmental regulation and real earnings management : evidence from the SO2 emissions trading system in China
Chen, Xiaoqi
;
Li, Weiping
;
Chen, Zifang
;
Huang, Jiashun
- In:
Finance research letters
46
(
2022
)
2
,
pp. 1-11
Persistent link: https://www.econbiz.de/10013341822
Saved in:
29
Corporate social responsibility, enterprise risk management, and real earnings management : evidence from managerial confidence
Kuo, Ya-Fen
;
Lin, Yi-Mien
;
Chien, Hsiu-Fang
- In:
Finance research letters
41
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013335966
Saved in:
30
Is institutional monitoring time-varying? : evidence from the Korean market
Kim, Kyung Soon
;
Chung, Chune Young
;
Liu, Chang
- In:
Finance research letters
32
(
2020
),
pp. 1-8
Persistent link: https://www.econbiz.de/10012430630
Saved in:
31
Country factors in earnings management of ADR firms
Chen, Clara Chia Sheng
;
Chou, Yan-Yu
;
Wei, Peihwang
- In:
Finance research letters
32
(
2020
),
pp. 1-6
Persistent link: https://www.econbiz.de/10012430773
Saved in:
32
Debt structure and earnings management : a non-linear analysis from an emerging economy
Su Dinh Thanh
;
Nguyen Phuc Canh
;
Nguyen Tran Thai Ha
- In:
Finance research letters
35
(
2020
),
pp. 1-9
Persistent link: https://www.econbiz.de/10012438336
Saved in:
33
Do firms using real earnings management care about taxes? : evidence from a high book-tax conformity country
Kałdoński, Michał
;
Jewartowski, Tomasz
- In:
Finance research letters
35
(
2020
),
pp. 1-8
Persistent link: https://www.econbiz.de/10012439004
Saved in:
34
Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho
;
Na, Haejung
- In:
Finance research letters
35
(
2020
),
pp. 1-12
Persistent link: https://www.econbiz.de/10012439091
Saved in:
35
Is there a trade-off between accrual-based and real earnings management? : evidence from equity compensation and market pricing
Li, Leon
- In:
Finance research letters
28
(
2019
),
pp. 191-197
Persistent link: https://www.econbiz.de/10012388305
Saved in:
36
Conditional pricing of earnings quality
Zhang, Mingshan
- In:
Finance research letters
30
(
2019
),
pp. 306-313
Persistent link: https://www.econbiz.de/10012420863
Saved in:
37
Do bullet trains affect earnings management? : evidence from China
Li, Bin
;
Zheng, Wen
;
Ma, Chen
- In:
Finance research letters
31
(
2019
),
pp. 498-501
Persistent link: https://www.econbiz.de/10012421785
Saved in:
38
The effects of IFRS adoption on observed earnings smoothness properties : the confounding effects of changes in timely gain and loss recognition
Capkun, Vedran
;
Collins, Daniel W.
- In:
European accounting review
27
(
2018
)
5
,
pp. 797-815
Persistent link: https://www.econbiz.de/10011977299
Saved in:
39
The effect of internal control certification regulatory changes on real and accrual-based earnings management
Garg, Mukesh
- In:
European accounting review
27
(
2018
)
5
,
pp. 817-844
Persistent link: https://www.econbiz.de/10011977302
Saved in:
40
The role of overbilling in hospitals’ earnings management decisions
Heese, Jonas
- In:
European accounting review
27
(
2018
)
5
,
pp. 875-900
Persistent link: https://www.econbiz.de/10011977311
Saved in:
41
Can banks identify firms' real earnings management? : evidence from China
Li, Yuanhui
;
Nie, Weiqian
;
Xiang, Erwei
;
Djajadikerta, …
- In:
Finance research letters
25
(
2018
),
pp. 23-29
Persistent link: https://www.econbiz.de/10012003412
Saved in:
42
Refinancing pressure and earnings management : evidence from changes in short-term debt and discretionary accruals
Fields, L. Paige
;
Gupta, Manu
;
Wilkins, Mike
;
Zhang, Shage
- In:
Finance research letters
25
(
2018
),
pp. 62-68
Persistent link: https://www.econbiz.de/10012003446
Saved in:
43
When institutions passively curb earnings management : evidence from the Korean market
Chung, Chune Young
;
Hwang, Ji Hoon
;
Kim, Donghyun
;
Liu, …
- In:
Finance research letters
25
(
2018
),
pp. 273-279
Persistent link: https://www.econbiz.de/10012003597
Saved in:
44
Real earnings management and information asymmetry in the equity market
Abad, Devid
;
Cutillas-Gomariz, M. Fuensanta
; …
- In:
European accounting review
27
(
2018
)
2
,
pp. 209-235
Persistent link: https://www.econbiz.de/10011883338
Saved in:
45
CEO retirement, corporate governance and conditional accounting conservatism
Chen, Shimin
;
Ni, Serene
;
Zhang, Feida
- In:
European accounting review
27
(
2018
)
3
,
pp. 437-465
Persistent link: https://www.econbiz.de/10011883416
Saved in:
46
Selective trading of available-for-sale securities : evidence from U.S. commercial banks
Dong, Minyue
;
Zhang, Xiao-Jun
- In:
European accounting review
27
(
2018
)
3
,
pp. 467-493
Persistent link: https://www.econbiz.de/10011883418
Saved in:
47
How do financial constraints relate to financial reporting quality? : evidence from seasoned equity offerings
Kurt, Ahmet C.
- In:
European accounting review
27
(
2018
)
3
,
pp. 527-557
Persistent link: https://www.econbiz.de/10011883426
Saved in:
48
Integrated reporting and assurance of sustainability information : an experimental study on professional investors' information processing
Reimsbach, Daniel
;
Hahn, Rüdiger
;
Gürtürk, Anil
- In:
European accounting review
27
(
2018
)
3
,
pp. 559-581
Persistent link: https://www.econbiz.de/10011883440
Saved in:
49
Martial status and earnings management
Hilary, Gilles
;
Huang, Sterling
;
Xu, Yanping
- In:
European accounting review
26
(
2017
)
1
,
pp. 153-158
Persistent link: https://www.econbiz.de/10011703365
Saved in:
50
Interactive reporting bias surrounding CEO turnover
Yu, Chia-Feng
- In:
European accounting review
26
(
2017
)
2
,
pp. 239-282
Persistent link: https://www.econbiz.de/10011704123
Saved in:
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