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The role of earnings management via real activities and accrual management in PIPEs
Gunny, Katherine; Pollard, Troy - In: Review of quantitative finance and accounting 61 (2023) 2, pp. 481-500
Persistent link: https://www.econbiz.de/10014342040
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Earnings management and underperformance after seasoned equity offerings : a cross-country study
Opare, Solomon; Houqe, Muhammad; Van Zijl, Tony - In: International journal of managerial finance : IJMF 19 (2023) 5, pp. 1053-1075
Persistent link: https://www.econbiz.de/10014431930
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Why are not men and women more alike? : gender and clawbacks in the trade-off between accrual and real activity earnings manipulation
Sari, Ratna Candra; Sholihin, Mahfud; Zuhrohtun, Zuhrohtun - In: Gender in management : an international journal 38 (2023) 8, pp. 1117-1134
Persistent link: https://www.econbiz.de/10014432993
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Female superiority in accruals quality : some evidence from the Scandinavian region
Sellami, Yosra Mnif; Cherif, Imen - In: Meditari accountancy research 31 (2023) 6, pp. 1707-1734
Persistent link: https://www.econbiz.de/10014433051
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Mayor re-election and earnings management : evidence from Portuguese municipalities
Ferreira, Augusta da Conceição Santos - In: Journal of public budgeting, accounting & financial … 36 (2024) 3, pp. 296-319
Persistent link: https://www.econbiz.de/10015271831
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Estimation sample selection for discretionary accruals models
Ecker, Frank; Francis, Jennifer; Olsson, Per; Schipper, … - In: Journal of accounting & economics 56 (2013) 2/3, pp. 190-211
Persistent link: https://www.econbiz.de/10010239128
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Does incorporating non-linearity into discretionary accrual models improve their performance?
Wan, Huishan - In: Advances in accounting : a research annual 29 (2013) 1, pp. 85-96
Persistent link: https://www.econbiz.de/10009768978
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Implications of the integral approach and earnings management for alternate annual reporting periods
Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N. - In: Review of accounting studies 18 (2013) 3, pp. 868-891
Persistent link: https://www.econbiz.de/10010200036
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The impact of audit committee existence and external audit on earnings management : evidence from Portugal
Alves, Sandra - In: Journal of financial reporting & accounting : JFRA 11 (2013) 2, pp. 143-165
Persistent link: https://www.econbiz.de/10010203972
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A comparison of qualitative and quantitative methods of detecting earnings management : evidence from two Fijian private and two Fijian state-owned entities
Naidu, Dharmendra; Patel, Arvind - In: Australasian accounting business and finance journal : AABF 7 (2013) 1, pp. 78-98
Persistent link: https://www.econbiz.de/10010244759