Artykuły w czasopismach na temat „Discretionary and current accruals”
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Burdeos, Angelo O. "Earnings management, corporate governance, and ownership structure of Philippine initial public offerings". Corporate Ownership and Control 18, nr 4 (2021): 175–91. http://dx.doi.org/10.22495/cocv18i4art12.
Pełny tekst źródłaBaber, William R., Sok-Hyon Kang i Ying Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint". Accounting Review 86, nr 4 (1.04.2011): 1189–212. http://dx.doi.org/10.2308/accr-10037.
Pełny tekst źródłaGombola, Michael, Amy Yueh-Fang Ho i Yi-Kai Chen. "Earnings management and long-term performance: evidence from reverse stock splits". Corporate Ownership and Control 7, nr 2 (2009): 420–39. http://dx.doi.org/10.22495/cocv7i2c4p3.
Pełny tekst źródłaMeihami, Bahram, Zeinab Varmaghani i Hussein Meihami. "An Investigation on the Earnings Quality in Companies (Evidence from Iran)". International Letters of Social and Humanistic Sciences 11 (wrzesień 2013): 91–99. http://dx.doi.org/10.18052/www.scipress.com/ilshs.11.91.
Pełny tekst źródłaDi, Hui, i Dalia Marciukaityte. "Earnings smoothing around open-market share repurchases". Review of Accounting and Finance 14, nr 1 (9.02.2015): 64–80. http://dx.doi.org/10.1108/raf-10-2012-0111.
Pełny tekst źródłaRohman, Abdul. "Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government". SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, nr 4 (31.12.2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.
Pełny tekst źródłaHu, Fang, Majella Percy i Daifei Yao. "Asset revaluations and earnings management: Evidence from Australian companies". Corporate Ownership and Control 13, nr 1 (2015): 1287–96. http://dx.doi.org/10.22495/cocv13i1c11p1.
Pełny tekst źródłaKao, Lanfeng. "Does Investors' Sophistication Affect Persistence and Pricing of Discretionary Accruals?" Review of Pacific Basin Financial Markets and Policies 10, nr 01 (marzec 2007): 33–50. http://dx.doi.org/10.1142/s0219091507000945.
Pełny tekst źródłaAl-Mughrabi, Yahia M. "The Impact of Financial Crisis on Earnings Management in Nonfinancial Listed Firms: Evidence from Jordan". International Journal of Business and Management 15, nr 5 (23.04.2020): 168. http://dx.doi.org/10.5539/ijbm.v15n5p168.
Pełny tekst źródłaKapoutsou, Eftychia, Christos Tzovas i Constantinos Chalevas. "Earnings management and income tax evidence from Greece". Corporate Ownership and Control 12, nr 2 (2015): 511–29. http://dx.doi.org/10.22495/cocv12i2c5p1.
Pełny tekst źródłaAnggraeni, Erike, Muslim Marpaung, Ersi Sisdianto, Bayu Tri Cahya i Muhammad Kurniawan. "The Influence’s Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 – 2018". Webology 17, nr 2 (21.12.2020): 568–86. http://dx.doi.org/10.14704/web/v17i2/web17052.
Pełny tekst źródłaLi, Xu. "Behavioral theories and the pricing of IPOs’ discretionary current accruals". Review of Quantitative Finance and Accounting 37, nr 1 (20.08.2010): 87–104. http://dx.doi.org/10.1007/s11156-010-0196-x.
Pełny tekst źródłaAlhadab, Mohammad M. "Real and Accrual Earnings Management around Initial Public Offerings in Jordan". International Business Research 11, nr 1 (27.12.2017): 204. http://dx.doi.org/10.5539/ibr.v11n1p204.
Pełny tekst źródłaChoong, Yap Voon, Kok Thim Chan i John Stanley Murugeshu. "Earnings management, directors’ discretions and information content affecting discretionary accruals of Malaysian publicly listed companies". Corporate Ownership and Control 11, nr 4 (2014): 625–34. http://dx.doi.org/10.22495/cocv11i4c7p5.
Pełny tekst źródłaShaikh, Abdul Mateen, i Syed Zulfiqar Ali Shah . "Institutional Ownership and Discretionary Accruals: Empirical Evidences from Pakistani Listed Non-Financial Companies". Information Management and Business Review 4, nr 4 (15.04.2012): 217–22. http://dx.doi.org/10.22610/imbr.v4i4.982.
Pełny tekst źródłaAshbaugh, Hollis, Ryan LaFond i Brian W. Mayhew. "Do Nonaudit Services Compromise Auditor Independence? Further Evidence". Accounting Review 78, nr 3 (1.07.2003): 611–39. http://dx.doi.org/10.2308/accr.2003.78.3.611.
Pełny tekst źródłaLim, Lucy. "Reexamining the influence of large clients on office-level auditor reporting decisions". American Journal of Business 31, nr 1 (4.04.2016): 4–16. http://dx.doi.org/10.1108/ajb-06-2015-0020.
Pełny tekst źródłaMoardi, Mahdi, Mahdi Salehi, Simin Poursasan i Homa Molavi. "Relationship between earnings management, CEO compensation, and stock return on Tehran Stock Exchange". International Journal of Organization Theory & Behavior 23, nr 1 (19.12.2019): 1–22. http://dx.doi.org/10.1108/ijotb-12-2018-0133.
Pełny tekst źródłaBoina, Terence Machado, i Marcelo Alvaro da Silva Macedo. "Predictive ability of accruals before and after IFRS in the Brazilian stock market". Revista Contabilidade & Finanças 29, nr 78 (2.08.2018): 375–89. http://dx.doi.org/10.1590/1808-057x201806300.
Pełny tekst źródłaHeidarpoor, Farzaneh, Samaneh Zare Rafiee i Somayeh Zare Rafiee. "Drivers of Earnings Management: The Profit and Loss before Earning Management". International Journal of Accounting and Financial Reporting 1, nr 1 (8.07.2014): 23. http://dx.doi.org/10.5296/ijafr.v4i2.5674.
Pełny tekst źródłaPark, Sun-young. "The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management". Journal of Applied Business Research (JABR) 32, nr 4 (30.06.2016): 1287–300. http://dx.doi.org/10.19030/jabr.v32i4.9737.
Pełny tekst źródłaTucker, Jennifer W., i Paul A. Zarowin. "Does Income Smoothing Improve Earnings Informativeness?" Accounting Review 81, nr 1 (1.01.2006): 251–70. http://dx.doi.org/10.2308/accr.2006.81.1.251.
Pełny tekst źródłaSandrasigaran, Viveksarati, Jalila Binti Johari, Soh Wei Ni i Bany-Ariffin A.N. "The Moderating Effect of OPEC and Non-OPEC on the Relationship Between Oil Price Volatility and Accrual Earnings Management in the Oil and Gas Industry". Journal of Accounting and Finance in Emerging Economies 6, nr 1 (31.03.2020): 283–300. http://dx.doi.org/10.26710/jafee.v6i1.994.
Pełny tekst źródłaMuhammad Iqbal, Abdullah, Iram Khan i Zeeshan Ahmed. "Earnings Management And Privatisations: Evidence From Pakistan Evidence From Pakistan". Pakistan Development Review 54, nr 2 (1.06.2015): 79–96. http://dx.doi.org/10.30541/v54i2pp.79-96.
Pełny tekst źródłaChou, De-Wai, Michael Gombola i Feng-Ying Liu. "Earnings Management and Stock Performance of Reverse Leveraged Buyouts". Journal of Financial and Quantitative Analysis 41, nr 2 (czerwiec 2006): 407–38. http://dx.doi.org/10.1017/s002210900000212x.
Pełny tekst źródłaSutrisno, Paulina. "Earnings Management: An Advantage or Disadvantage?" Accounting and Finance Review (AFR) Vol.2(2) Apr-Jun 2017 2, nr 2 (12.03.2017): 64–72. http://dx.doi.org/10.35609/afr.2017.2.2(9).
Pełny tekst źródłaAndreas, Enni Savitri, Tatang Ary Gumanti i Nurhayati. "Earnings management and initial public offerings among Indonesian manufacturing companies". Investment Management and Financial Innovations 18, nr 3 (2.08.2021): 27–39. http://dx.doi.org/10.21511/imfi.18(3).2021.03.
Pełny tekst źródłaSutadipraja, Marista Winanti, Sri Setia Ningsih i Mardiana Mardiana. "Pajak Kini, Pajak Tangguhan, Aset Pajak Tangguhan, Liabilitas Pajak Tangguhan Terhadap Manajemen Laba". Journal of Applied Accounting and Taxation 5, nr 2 (31.10.2020): 158–1665. http://dx.doi.org/10.30871/jaat.v5i2.1306.
Pełny tekst źródłaMiloud, Tarek. "Earnings Management And Initial Public Offerings: An Empirical Analysis". Journal of Applied Business Research (JABR) 30, nr 1 (30.12.2013): 117. http://dx.doi.org/10.19030/jabr.v30i1.8288.
Pełny tekst źródłaLajmi, Azhaar, Wided Khiari i Khaled Kanzari. "Corporate Governance and Accounting Earnings Management: The Case of Tunisia". International Journal of Accounting and Financial Reporting 9, nr 4 (11.10.2019): 370. http://dx.doi.org/10.5296/ijafr.v9i4.15616.
Pełny tekst źródłaLin, Yu-Cheng, Yu-Hsin Lu, Fang-Chi Lin i Yi-Chen Lu. "Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model". Journal of Emerging Technologies in Accounting 14, nr 1 (1.01.2017): 13–25. http://dx.doi.org/10.2308/jeta-51673.
Pełny tekst źródłaSalehi, Mahdi, i Mostafa Bahrami. "The effect of internal control on earnings quality in Iran". International Journal of Law and Management 59, nr 4 (10.07.2017): 534–46. http://dx.doi.org/10.1108/ijlma-02-2016-0012.
Pełny tekst źródłaHsiao, Daniel F., Yan Hu i Jerry W. Lin. "The earnings management opportunity for US oil and gas firms during the 2011 Arab Spring event". Pacific Accounting Review 28, nr 1 (1.02.2016): 71–91. http://dx.doi.org/10.1108/par-03-2014-0013.
Pełny tekst źródłaSaleem Salem Alzoubi, Ebraheem. "Ownership structure and earnings management: evidence from Jordan". International Journal of Accounting & Information Management 24, nr 2 (3.05.2016): 135–61. http://dx.doi.org/10.1108/ijaim-06-2015-0031.
Pełny tekst źródłaFeldo, Ferix, Rinaningsih Rinaningsih i Retno Yuliati. "HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016". Jurnal Equity 21, nr 2 (13.04.2019): 141. http://dx.doi.org/10.34209/.v21i2.640.
Pełny tekst źródłaFeldo, Ferix, Rinaningsih Rinaningsih i Retno Yuliati. "HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016". Equity 21, nr 2 (19.06.2019): 141. http://dx.doi.org/10.34209/equ.v21i2.640.
Pełny tekst źródłaOuta, Erick Rading, Paul Eisenberg i Peterson K. Ozili. "The impact of corporate governance code on earnings management in listed non-financial firms". Journal of Accounting in Emerging Economies 7, nr 4 (6.11.2017): 428–44. http://dx.doi.org/10.1108/jaee-09-2016-0081.
Pełny tekst źródłaLin, Bingxuan, Rui Lu i Ting Zhang. "Tax-Induced Earnings Management in Emerging Markets: Evidence from China". Journal of the American Taxation Association 34, nr 2 (1.01.2012): 19–44. http://dx.doi.org/10.2308/atax-10236.
Pełny tekst źródłaCaton, Gary L., Chiraphol N. Chiyachantana, Choong-Tze Chua i Jeremy Goh. "Earnings Management Surrounding Seasoned Bond Offerings: Do Managers Mislead Ratings Agencies and the Bond Market?" Journal of Financial and Quantitative Analysis 46, nr 3 (czerwiec 2011): 687–708. http://dx.doi.org/10.1017/s0022109011000147.
Pełny tekst źródłaSalleh, Zalailah, Hafiza Aishah Hashim i Nor Raihan Mohamad. "Accrual quality: The presence of women directors on audit committee boards". Corporate Ownership and Control 10, nr 1 (2012): 675–80. http://dx.doi.org/10.22495/cocv10i1c7art3.
Pełny tekst źródłaKwon, Soo Young, Chee Yeow Lim i Patricia Mui-Siang Tan. "Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization". AUDITING: A Journal of Practice & Theory 26, nr 2 (1.11.2007): 25–55. http://dx.doi.org/10.2308/aud.2007.26.2.25.
Pełny tekst źródłaMin, Chung-Ki, i Sun Young Whang. "The Impact of Ownership Structure on Earnings Usefulness: Japanese Evidence". International Area Review 4, nr 1 (marzec 2001): 109–24. http://dx.doi.org/10.1177/223386590100400108.
Pełny tekst źródłaMiko, Nuraddeen Usman, i Hasnah Kamardin. "Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry". Corporate Ownership and Control 13, nr 2 (2016): 39–48. http://dx.doi.org/10.22495/cocv13i2p4.
Pełny tekst źródłaGoel, Sandeep. "Investment opportunity and anticipatory smoothing in corporate enterprises in India". Journal of Financial Crime 23, nr 3 (4.07.2016): 655–70. http://dx.doi.org/10.1108/jfc-09-2015-0048.
Pełny tekst źródłaCharfeddine, Lanouar, Wided Bouaine i Housine Smida. "Smooth Earning, Annual Compensation and CEO Characteristics". International Journal of Accounting and Financial Reporting 1, nr 1 (1.12.2011): 157. http://dx.doi.org/10.5296/ijafr.v1i1.971.
Pełny tekst źródłaOkougbo, Peace Onuwabhagbe, i Elewechi Okike. "Corporate governance and earnings management: Empirical evidence from Nigeria". Corporate Ownership and Control 12, nr 4 (2015): 312–26. http://dx.doi.org/10.22495/cocv12i4c2p7.
Pełny tekst źródłaToumeh, Ahmad A., Sofri Yahya, Mohammed M. Yassin i Maha D. Ayoush. "The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals". Australasian Business, Accounting and Finance Journal 15, nr 4 (2021): 153–74. http://dx.doi.org/10.14453/aabfj.v15i4.9.
Pełny tekst źródłaAlzoubi, Ebraheem Saleem Salem. "Audit quality and earnings management: evidence from Jordan". Journal of Applied Accounting Research 17, nr 2 (9.05.2016): 170–89. http://dx.doi.org/10.1108/jaar-09-2014-0089.
Pełny tekst źródłaGumanti, Tatang Ary, Ari Sita Nastiti i Ayu Retsi Lestari. "Good corporate governance and earnings management in Indonesian initial public offerings". Corporate Ownership and Control 13, nr 4 (2016): 558–65. http://dx.doi.org/10.22495/cocv13i4c4p5.
Pełny tekst źródłaGul, Ferdinand A., Bikki L. Jaggi i Gopal V. Krishnan. "Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees". AUDITING: A Journal of Practice & Theory 26, nr 2 (1.11.2007): 117–42. http://dx.doi.org/10.2308/aud.2007.26.2.117.
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