The association between qualitative management earnings forecasts and discretionary accounting in the Netherlands.
- Published in:
- European Journal of Finance, 2003, v. 9, n. 1, p. 19, doi. 10.1080/13518470110099696
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- Publication type:
- Article
Works matching Earnings management (accounting)
Results: 359
1
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O EFEITO DA FRAUDE OU ERROS CONTÁBEIS NO GERENCIAMENTO DE RESULTADO EM COMPANHIAS DO SUBSETOR DE COMÉRCIO LISTADAS NA B3.
- Published in:
- Revista Fatec Zona Sul (REFAS), 2024, v. 11, n. 2, p. 43, doi. 10.26853/Refas_ISSN-2359-182X_v11n02_03
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- Publication type:
- Article
3
CEO Optimism, Accounting Conservatism and Earnings Management of Listed Manufacturing Firms: Evidence from Asian Emerging Economies.
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- FWU Journal of Social Sciences, 2024, v. 18, n. 3, p. 14, doi. 10.51709/19951272/Fall2024/2
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- Publication type:
- Article
4
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management.
- Published in:
- Accounting Review, 2005, v. 80, n. 4, p. 1101, doi. 10.2308/accr.2005.80.4.1101
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- Publication type:
- Article
5
Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management.
- Published in:
- Journal of Academic Ethics, 2020, v. 18, n. 3, p. 301, doi. 10.1007/s10805-020-09376-z
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- Publication type:
- Article
6
Market competition, earnings management, and persistence in accounting profitability around the world.
- Published in:
- Review of Accounting Studies, 2014, v. 19, n. 4, p. 1281, doi. 10.1007/s11142-014-9277-8
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- Publication type:
- Article
7
The interaction between accounting and real earnings management using simultaneous equation model with panel data.
- Published in:
- Review of Quantitative Finance & Accounting, 2019, v. 53, n. 4, p. 1195, doi. 10.1007/s11156-018-0779-5
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- Publication type:
- Article
8
EXAMINING THE READABILITY OF ACCOUNTING NARRATIVES DERIVED FROM EARNINGS MANAGEMENT.
- Published in:
- Journal of Business Economics & Management, 2023, v. 24, n. 6, p. 1080, doi. 10.3846/jbem.2023.20447
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- Publication type:
- Article
9
أثر تبني النظام المحاسبي المالي (SCF) في إدارة الأرباح المحاسبية: حالة بعض الشركات الجزائرية
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- Arab Journal of Administrative Sciences, 2018, v. 25, n. 2, p. 213
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- Publication type:
- Article
10
Provisões de crédito, gerenciamento de resultados e informação contábil: comportamento das provisões de crédito em bancos brasileiros.
- Published in:
- Revista Científica Hermes, 2020, v. 27, p. 378, doi. 10.21710/rch.v27i0.561
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- Publication type:
- Article
11
انعكاس درجة وضوح الممارسات المحاسبية على سلوك إدارة أرباح المؤسسات الاقتصادية الجزائرية
- Published in:
- Journal of Quantitative Economics Studies (JQES), 2021, v. 7, n. 1, p. 389
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- Publication type:
- Article
12
Do changes in accounting discretion affect earnings management? International evidence.
- Published in:
- Advances in Scientific & Applied Accounting, 2024, v. 17, n. 3, p. 269, doi. 10.14392/asaa.2024170302
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- Publication type:
- Article
13
Earnings Management and Accounting Values: A Test of Gray (1988).
- Published in:
- Journal of International Accounting Research, 2008, v. 7, n. 2, p. 1, doi. 10.2308/jiar.2008.7.2.1
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- Publication type:
- Article
14
Capturing Disclosure Tone in Saudi Arabia: Do Earnings Management and Accounting Conservatism Matter?
- Published in:
- Sustainability (2071-1050), 2024, v. 16, n. 14, p. 5904, doi. 10.3390/su16145904
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- Publication type:
- Article
15
Comparing earnings management and creative accounting. A general review.
- Published in:
- Zeszyty Teoretyczne Rachunkowości, 2022, v. 46, n. 2, p. 115, doi. 10.5604/01.3001.0015.8812
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- Publication type:
- Article
16
The ethical judgments of Polish accounting students regarding earnings management.
- Published in:
- Zeszyty Teoretyczne Rachunkowości, 2019, v. 104, n. 160, p. 21, doi. 10.5604/01.3001.0013.4354
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- Publication type:
- Article
17
REAL EARNINGS MANAGEMENT AND THE VALUE - RELEVANCE OF ACCOUNTING NUMBERS - THE MODERATING ROLE OF INSTITUTIONAL OWNERSHIP.
- Published in:
- Commerce & Management Quarterly, 2014, v. 15, n. 3, p. 279
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- Publication type:
- Article
18
EXPLORING EARNINGS MANAGEMENT OPPORTUNITIES IN ACCOUNTING STANDARDS AND THE BEHAVIOR OF FINANCIAL STATEMENT PREPARERS.
- Published in:
- Journal of Accounting & Finance Research, 2005, v. 13, n. 5, p. 1
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- Publication type:
- Article
19
Real Earnings Management, Manipulation Incentives and Accounting Conservatism:Evidence from China.
- Published in:
- Emerging Markets Finance & Trade, 2022, v. 58, n. 4, p. 939, doi. 10.1080/1540496X.2020.1852927
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- Publication type:
- Article
20
أثرالخبرةاملتراكمةملمارسةالعمل املحاسبيفيالجزائرعلىإدارةاألرباح ذاتالطبيعة املحاسبية للمؤسسات اإلقتصادية-دراسةتطبيقيةللمجمع الصناعي إلسمنتالجزائر )GICA) -- )2016 -2011( للفترة.
- Published in:
- Global Journal of Economics & Business, 2020, v. 9, n. 2, p. 266, doi. 10.31559/GJEB2020.9.2.6
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- Publication type:
- Article
21
أثر تطبيق تقنيات المحاسبة الجنائية في الكشف عن عمارسات إدارة الأرباح في الشركات المساهمة العاعة الأردنية عن واهة نظر المحاسبين القانونيين
- Published in:
- Global Journal of Economics & Business, 2019, v. 7, n. 2, p. 199, doi. 10.31559/GJEB2019.7.2.5
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- Publication type:
- Article
22
On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management.
- Published in:
- Journal of Accounting Research (Wiley-Blackwell), 2007, v. 45, n. 3, p. 541, doi. 10.1111/j.1475-679X.2007.00243.x
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- Publication type:
- Article
23
Earnings management and accounting performance of new firms listings: evidence from the Vietnamese stock market.
- Published in:
- Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2060163
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- Publication type:
- Article
24
Apskaitos manipuliacijų (pelno valdymo ir kūrybinės apskaitos) terminijos problematikos sprendimas.
- Published in:
- Accounting Theory & Practice / Buhalterinės Apskaitos Teorija Ir Praktika, 2022, v. 25, p. 1, doi. 10.15388/batp.2022.43
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- Publication type:
- Article
25
أثر التقديرات المحاسبية في ظل النظا م المحاسبي المالي على إدارة النتيجة- د راسة تحليلية
- Published in:
- Journal of Financial, Accounting & Managerial Studies, 2019, v. 6, n. 4, p. 302
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- Publication type:
- Article
26
The Extent of The Impact of Accounting Earnings Management on The Auditor’s Report: A study on a Sample of Companies listed on the Iraqi Stock Exchange.
- Published in:
- Accounting & Financial Studies Journal, 2024, v. 19, p. 980
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- Publication type:
- Article
27
Investigation of the Relationship between Accounting Conservatism and Earnings Management Using Benford's Law in Listed Companies of Tehran Stock Exchange.
- Published in:
- International Journal of Management, Accounting & Economics, 2018, v. 5, n. 4, p. 244
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- Publication type:
- Article
28
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes.
- Published in:
- Review of Accounting Studies, 2015, v. 20, n. 1, p. 436, doi. 10.1007/s11142-014-9302-y
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- Publication type:
- Article
29
The role of accounting disaggregation in detecting and mitigating earnings management.
- Published in:
- Review of Accounting Studies, 2014, v. 19, n. 1, p. 43, doi. 10.1007/s11142-012-9220-9
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- Publication type:
- Article
30
Real and Accounting Earnings Management and the Level of Conservatism in Successful and Unsuccessful Firms.
- Published in:
- Journal of Financial Accounting Research, 2013, v. 5, n. 17, p. 2
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- Publication type:
- Article
31
The Association Between the Accuracy of Management Earnings Forecasts and Discretionary Accounting Changes.
- Published in:
- Journal of Accounting, Auditing & Finance, 1995, v. 10, n. 1, p. 1, doi. 10.1177/0148558X9501000101
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- Publication type:
- Article
32
COLONIALISM INFLUENCE ON ACCOUNTING PRACTICES IN ASEAN COUNTRIES REGARDING EARNINGS MANAGEMENT STRATEGY CLASSIFICATION.
- Published in:
- International Journal of Business & Society, 2019, v. 20, n. 1, p. 125
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- Publication type:
- Article
33
An Examination of Factors Influencing Managers' and Auditors' Assessments of the Appropriateness of an Accounting Treatment and Earnings Management Intentions.
- Published in:
- American Business Review, 2004, v. 22, n. 1, p. 78
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- Publication type:
- Article
34
Controlling generation of family firms and earnings management in Indonesia: The role of accounting experts of audit committees.
- Published in:
- Journal of International Studies (2071-8330), 2019, v. 12, n. 3, p. 265, doi. 10.14254/2071-8330.2019/12-3/21
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- Publication type:
- Article
35
Impact of Tax Accounting on Earnings Management of BSE 200 Companies.
- Published in:
- Finance India, 2024, v. 38, n. 3, p. 665
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- Publication type:
- Article
36
A RELAÇÃO ENTRE GERENCIAMENTO DE RESULTADOS E CONSERVADORISMO CONTÁBIL EM COMPANHIAS ABERTAS BRASILEIRAS.
- Published in:
- Advances in Scientific & Applied Accounting, 2014, v. 7, n. 1, p. 149, doi. 10.14392/asaa.2014070106
- By:
- Publication type:
- Article
37
The Effect of Earnings Management on the Value Relevance of Accounting Information.
- Published in:
- Journal of Business Finance & Accounting, 2004, v. 31, n. 3/4, p. 297, doi. 10.1111/j.0306-686X.2004.00541.x
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- Publication type:
- Article
38
A RELAÇÃO ENTRE GERENCIAMENTO DE RESULTADOS CONTÁBEIS E O CUSTO DE CAPITAL DAS COMPANHIAS ABERTAS BRASILEIRAS.
- Published in:
- Revista Universo Contábil, 2009, v. 5, n. 4, p. 6, doi. 10.4270/ruc.2009428
- By:
- Publication type:
- Article
39
MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ.
- Published in:
- Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2018, v. 11, n. 1, p. 63
- By:
- Publication type:
- Article
40
Does Investment Bankers' Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?
- Published in:
- Auditing: A Journal of Practice & Theory, 2024, v. 43, n. 2, p. 103, doi. 10.2308/AJPT-2021-005
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- Publication type:
- Article
41
Auditing, Earnings Management, and International Accounting Issues at the Securities and Exchange Commission.
- Published in:
- Accounting Horizons, 1999, v. 13, n. 3, p. 281, doi. 10.2308/acch.1999.13.3.281
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- Publication type:
- Article
42
ESTUDO SOBRE OS INCENTIVOS TRIBUTÁRIOS PARA O GERENCIAMENTO DE RESULTADOS CONTÁBEIS NAS COMPANHIAS ABERTAS BRASILEIRAS.
- Published in:
- Base (1807-054X), 2012, v. 9, n. 1, p. 41, doi. 10.4013/base.2012.91.04
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- Publication type:
- Article
43
COMPARISON OF THE TERMS CREATIVE ACCOUNTING, EARNINGS MANAGEMENT AND FRAUDULENT ACCOUNTING THROUGH BIBLIOGRAPHIC ANALYSIS.
- Published in:
- Economic & Managerial Spectrum / Ekonomicko-manažérske Spektrum, 2021, v. 15, n. 2, p. 27, doi. 10.26552/ems.2021.2.27-37
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- Publication type:
- Article
44
MUHASEBE MESLEK MENSUPLARININ TÜRKİYE'DEKİ KAZANÇ YÖNETİM UYGULAMALARINA YÖNELİK ETİK DEĞERLENDİRMELERİ.
- Published in:
- Ege Academic Review, 2016, v. 16, n. 4, p. 687
- By:
- Publication type:
- Article
45
Corporate governance, earnings management and the value-relevance of accounting information: Evidence from Pakistan.
- Published in:
- International Journal of Financial Engineering, 2018, v. 5, n. 3, p. N.PAG, doi. 10.1142/S2424786318500251
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- Publication type:
- Article
46
SEC Sharply Criticizes "Earnings Management" Accounting.
- Published in:
- Journal of Corporate Accounting & Finance (Wiley), 1999, v. 10, n. 2, p. 31, doi. 10.1002/1097-0053(199924)10:2<31::AID-JCAF4>3.0.CO;2-K
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- Publication type:
- Article
47
Management Earnings Forecasts and Accounting Conservatism.
- Published in:
- Journal of Accounting, Auditing & Finance, 2021, v. 36, n. 3, p. 451, doi. 10.1177/0148558X19865432
- By:
- Publication type:
- Article
48
Earnings management and participation in accounting standard-setting.
- Published in:
- Central European Journal of Operations Research, 2015, v. 23, n. 1, p. 31, doi. 10.1007/s10100-013-0326-3
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- Publication type:
- Article
49
Irregularities in Accounting Numbers and Earnings Management—A Novel Approach Based on SEC XBRL Filings.
- Published in:
- Journal of Emerging Technologies in Accounting, 2015, v. 12, p. 117, doi. 10.2308/jeta-51247
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- Publication type:
- Article
50
Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market.
- Published in:
- Cogent Business & Management, 2021, v. 8, n. 1, p. 1, doi. 10.1080/23311975.2021.1923356
- By:
- Publication type:
- Article