Narrow search
Showing 1 - 10 of 66,781
Cover Image
On the use of residuals as dependent variables
Chen, Wei; Hribar, Paul; Melessa, Samuel J. - In: Journal of financial reporting : a publication of the … 7 (2022) 1, pp. 68-83
Persistent link: https://www.econbiz.de/10013417053
Cover Image
Earnings management and earnings predictability : a quantile regression approach
Li, Leon; Hwang, Nen-Chen Richard; Nartea, Gilbert V. - In: Australian journal of management 46 (2021) 3, pp. 389-408
Persistent link: https://www.econbiz.de/10012592726
Cover Image
Inference-in-residuals as an estimation method for earnings management
Christodoulou, Demetris; Ma, Le; Vasnev, Andrey - In: Abacus : a journal of accounting, finance and business … 54 (2018) 2, pp. 154-180
Persistent link: https://www.econbiz.de/10011965517
Cover Image
The influence of the non-financial features on the earnings management process : the case of the BSE listed companies
Carp, Mihai; Georgescu, Iuliana Eugenia - In: Journal of Eastern Europe research in business & … 2016 (2016), pp. 1-15
Persistent link: https://www.econbiz.de/10011504854
Cover Image
The asymmetric relationship between executive earnings management and compensation : a panel threshold regression approach
Li, Leon; Holmes, Mark J.; Lee, Bong-soo - In: Applied economics 48 (2016) 55/57, pp. 5525-5545
Persistent link: https://www.econbiz.de/10011742078
Cover Image
The effect of discretionary accruals on firm growth : empirical evidence for SMEs from emerging Europe
Anton, Sorin Gabriel; Carp, Mihai - In: Journal of business economics and management 21 (2020) 4, pp. 1128-1148
The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment. Employing a large sample of 1.105 young and high-growth firms (gazelles) from 15 emerging European countries over the period 2006-2014,...
Persistent link: https://www.econbiz.de/10012270690
Cover Image
Gender diversity and earnings management behaviours in an emerging market : a comparison between regression analysis and FSQCA
Le Huu Tuan Anh; Nguyen Vinh Khuong - In: Cogent business & management 9 (2022) 1, pp. 1-26
analysis technique (fsQCA). The findings suggest that women on board (WOB) is negatively related to accrual based earnings …
Persistent link: https://www.econbiz.de/10014433813
Cover Image
Nonlinear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - In: Journal of banking & finance 37 (2013) 12, pp. 5186-5207
Persistent link: https://www.econbiz.de/10010343752
Cover Image
Non-linear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - 2012
Persistent link: https://www.econbiz.de/10010436883