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The influence of public equity ownership on earnings management through the manipulation of operational activities
Kim, Yura - In: The journal of applied business research 30 (2014) 6, pp. 1847-1871
Persistent link: https://www.econbiz.de/10010471154
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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
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A study on accounting conservatism of capital-raising corporations
Hong, Soonwook - In: The journal of applied business research 33 (2017) 6, pp. 1303-1315
Persistent link: https://www.econbiz.de/10011785497
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Practice of accounting conservatism in MBE firms
Park, Sang Hyun; Lee, Jaywon - In: The journal of applied business research 30 (2014) 6, pp. 1785-1802
Persistent link: https://www.econbiz.de/10010470473
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Accounting characteristics of corporations by Bonds issuing methods : focused on public corporations in South Korea
Hong, Soonwook - In: The journal of applied business research 32 (2016) 4, pp. 1217-1222
Persistent link: https://www.econbiz.de/10011557844
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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
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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
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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
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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
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Determinants of the use of special purpose companies (SPCs) on pre- and post-IFRS : empirical evidence from Korea
Kim, Su-In; Shin, Heejeong; Shin, Hyejeong - In: The journal of applied business research 33 (2017) 5, pp. 979-992
Persistent link: https://www.econbiz.de/10011754927