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A penny here, a penny there : a case of managing non-gaap earnings at PPG industries

Gujarathi, Mahendra; Kohlbeck, Mark - In: Issues in accounting education 38 (2023) 4, pp. 187-198

Persistent link: https://www.econbiz.de/10014431461

Audit committee tenure, financial reporting quality, and auditor independence

Kohlbeck, Mark; Wang, Lin - In: Managerial auditing journal 40 (2025) 3, pp. 303-327

Persistent link: https://www.econbiz.de/10015207212

CEO turnover and major business restructurings

Hsieh, Jsin-yi; Cao, Jian; Kohlbeck, Mark - In: Advances in management accounting : a research annual 30 (2018), pp. 61-97

Persistent link: https://www.econbiz.de/10011952544

Are CFO debt-like compensation incentives associated with financial reporting quality?

Kohlbeck, Mark; Luo, Xin - In: Advances in accounting : a research annual 45 (2019) 100413, pp. 1-10

Persistent link: https://www.econbiz.de/10012064597

A cross-country study on the effects of national culture on earnings management

Han, Sam; Kang, Tony; Salter, Stephen B.; Yoo, Yong Keun - In: Journal of international business studies : JIBS ; an … 41 (2010) 1, pp. 123-141

Persistent link: https://www.econbiz.de/10003946443

CEO's operating ability and the association between accruals and future cash flows

Choi, Wooseok; Han, Sam; Jung, Sung Hwan; Kang, Tony - In: Journal of business finance & accounting : JBFA 42 (2015) 5/6, pp. 619-634

Persistent link: https://www.econbiz.de/10011442315

Earnings management in Europe post IFRS : do cultural influences persist?

Gray, Sidney J.; Kang, Tony; Lin, Zhiwei; Tang, Qingliang - In: Management international review : mir ; journal of … 55 (2015) 6, pp. 827-856

Persistent link: https://www.econbiz.de/10011406747

Does the presence of female executives curb earnings management? : evidence from Korea

Kim, Hyun Ah; Jeong, Seok Woo; Kang, Tony; Lee, Dongyoung - In: Australian accounting review 27 (2017) 4, pp. 494-506

Persistent link: https://www.econbiz.de/10011825634

Language FTR and Earnings Management : International Evidence

Fasan, Marco - 2016

We study whether a particular aspect of language structure, the future-time reference (FTR) of a language, explains variation in corporate earnings management behaviors around the world. Based on the Sapir-Whorf hypothesis (Whorf 1956), we predict that grammatically referencing the future, which...

Persistent link: https://www.econbiz.de/10012994725

A Cross-Country Study on the Effects of National Culture on Earnings Management

Han, Sam - 2011

This study hypothesizes and tests whether the degrees to which managers exercise earnings discretion relates to their value system (i.e., culture) as well as the institutional features (i.e., legal environment) of their country. We find that uncertainty avoidance and individualism dimensions of...

Persistent link: https://www.econbiz.de/10013130561