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Does CEO/CFO certification impact earnings quality? : evidence from India
Shette, Rachappa; Kuntluru, Sudershan - In: International journal of accounting and information … 33 (2025) 3, pp. 481-493
Persistent link: https://www.econbiz.de/10015418451
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Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus; Ditter, Dominik; Scherr, Elisabeth - In: Journal of emerging technologies in Accounting 12 (2015), pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
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Financial reporting quality of private and public banks in India
Prasanna Kumar, Vijyapu; Kar, Sujata - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 6, pp. 712-729
Persistent link: https://www.econbiz.de/10014230071
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Elections and earnings management : further evidence from Benford's law
Capalbo, Francesco; Galati, Luca - In: Financial reporting : journal of financial communication (2024) 2, pp. 105-132
Persistent link: https://www.econbiz.de/10015271606
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Proportional appropriation systems and financial statement quality in municipally owned entities : empirical evidence from Italy
Capalbo, Francesco; Galati, Luca; Lupi, Claudio; … - In: Journal of public budgeting, accounting & financial … 36 (2024) 3, pp. 343-362
Persistent link: https://www.econbiz.de/10015271833
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Comparison of cosmetic earnings management for the developed markets and emerging markets : some empirical evidence from the United States and Taiwan
Lin, Fengyi; Wu, Sheng-fu - In: Economic modelling 36 (2014), pp. 466-473
Persistent link: https://www.econbiz.de/10010416419
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The relations among accounting conservatism, institutional investors and earnings manipulation
Lin, Fengyi; Wu, Chung-min; Fang, Tzu-yi; Wun, Jheng-ci - In: Economic modelling 37 (2014), pp. 164-174
Persistent link: https://www.econbiz.de/10010417768
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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
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Empirical evidence of the rounding phenomenon in reported pro forma earnings
He, Daoping - In: International journal of business 23 (2018) 4, pp. 301-311
Persistent link: https://www.econbiz.de/10011950411
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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