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La gestion stratégique des résultats : le modèle anglo-saxon convient-il au contexte suisse?
Cormier, Denis; Magnan, Michel; Morard, Bernard - 1997
Persistent link: https://www.econbiz.de/10000983921
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Value relevance and timeliness of transitional goodwill-impairment losses : evidence from Canada
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: The international journal of accounting : TIJA 44 (2009) 1, pp. 56-78
Persistent link: https://www.econbiz.de/10003828106
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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
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Value relevance of discretionary accruals under environmental uncertainty : the incidence of IFRS and the country's legal regime
Cormier, Denis; Ledoux, Marie-Josée; Villeneuve, Guy - In: International journal of accounting, auditing and … 11 (2015) 2, pp. 161-187
Persistent link: https://www.econbiz.de/10011488675
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Forecasts in IPO preospectuses : the effect of corporate governance on earnings management
Cormier, Denis; Lapointe-Antunes, Pascale; McConomy, … - In: Journal of business finance & accounting : JBFA 41 (2014) 1/2, pp. 73-100-127
Persistent link: https://www.econbiz.de/10010336570
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Damage control : earnings management by firms facing product harm crises
Jiang, Like; Magnan, Michel; Su, Lixin Nancy; Zhang, Shafu - 2018
Persistent link: https://www.econbiz.de/10011781942
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Dealing with ethical dilemmas : a look at financial reporting by firms facing product harm crises
Zhang, Shafu; Jiang, Like; Magnan, Michel; Su, Lixin Nancy - In: Journal of business ethics : JBE 170 (2021) 3, pp. 497-518
Persistent link: https://www.econbiz.de/10012546448
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Causal disclosures on earnings and earnings management in an IPO setting
Aerts, Walter; Cheng, Peng - In: Journal of accounting and public policy 30 (2011) 5, pp. 431-459
Persistent link: https://www.econbiz.de/10009376581
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Management's earnings justification and earnings management under different institutional regimes
Aerts, Walter; Cheng, Peng; Tarca, Ann - In: Corporate governance : an international review 21 (2013) 1, pp. 93-115
Persistent link: https://www.econbiz.de/10009714420
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Management's causal reasoning on performance and earnings management
Aerts, Walter; Zhang, Shuyu - In: European management journal 32 (2014) 5, pp. 770-783
Persistent link: https://www.econbiz.de/10010415679