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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

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

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

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

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

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

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

Earnings management, asset restructuring, and the threat of exchange delisting in an earnings-based regulatory regime

Cheng, Peng; Aerts, Walter; Jorissen, Ann - In: Corporate governance : an international review 18 (2010) 5, pp. 438-456

Persistent link: https://www.econbiz.de/10008689014

Forecasts in IPO Prospectuses : The Effect of Corporate Governance on Earnings Management

Cormier, Denis; Lapointe‐Antunes, Pascale; McConomy, … - 2012

Prior research suggests that managers may use earnings management to meet voluntary earnings forecasts. We document the extent of earnings management undertaken within Canadian Initial Public Offerings (IPOs) and study the extent to which companies with better corporate governance systems are...

Persistent link: https://www.econbiz.de/10014174106

Forecasts in IPO Prospectuses : The Effect of Corporate Governance on Earnings Management

Cormier, Denis; Lapointe‐Antunes, Pascale; McConomy, … - 2011

Persistent link: https://www.econbiz.de/10014187007