Impact of COVID-19 pandemic on earnings management: An evidence from financial reporting in European firms
N Lassoued, I Khanchel - Global Business Review, 2021 - journals.sagepub.com
The aim of this study is to determine the impact of COVID-19 pandemic on earnings
management practices. Focusing on a sample of 2,031 firms listed in 15 European …
management practices. Focusing on a sample of 2,031 firms listed in 15 European …
[图书][B] Manajemen Laba (Teori & Model Empiris)
S Sulistyanto - 2008 - books.google.com
Perke erkembangan ilmu akuntansi saat ini sedemikian pesat, sejalan dengan
perkembangan dunia bisnis. Akuntansi tidak lagi hanya menjadi ilmu catat mencatat …
perkembangan dunia bisnis. Akuntansi tidak lagi hanya menjadi ilmu catat mencatat …
[图书][B] Earnings management
J Ronen - 2008 - Springer
Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
Languages and earnings management
We predict that managers of firms in countries where languages do not require speakers to
grammatically mark future events perceive future consequences of earnings management to …
grammatically mark future events perceive future consequences of earnings management to …
Corporate mandatory disclosure practices in Bangladesh
M Akhtaruddin - the international journal of accounting, 2005 - Elsevier
This study reports the results of an empirical investigation of the extent of mandatory
disclosure by 94 listed companies in Bangladesh. It also reports the results of the …
disclosure by 94 listed companies in Bangladesh. It also reports the results of the …
Board ownership, audit committees' effectiveness and corporate voluntary disclosures
M Akhtaruddin, H Haron - Asian review of accounting, 2010 - emerald.com
Purpose–The aim of this paper is to examine the linkages between board ownership, audit
committees' effectiveness in terms of the proportion of independent non‐executive directors …
committees' effectiveness in terms of the proportion of independent non‐executive directors …
Does good corporate governance reduce information asymmetry around quarterly earnings announcements?
K Kanagaretnam, GJ Lobo, DJ Whalen - Journal of Accounting and Public …, 2007 - Elsevier
We examine the relationship between the quality of corporate governance and information
asymmetry in the equity market around quarterly earnings announcements. We use the …
asymmetry in the equity market around quarterly earnings announcements. We use the …
The relationship between management characteristics and financial statement readability
Purpose The present study attempts to assess the relationship between management
characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' …
characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' …
Exploring the impact of internal corporate governance on the relation between disclosure quality and earnings management in the UK listed companies
N Katmon, OA Farooque - Journal of Business Ethics, 2017 - Springer
This study investigates the impact of internal corporate governance on the relation between
disclosure quality and earnings management in the UK listed companies, in particular …
disclosure quality and earnings management in the UK listed companies, in particular …
The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK
M Habbash - 2010 - etheses.dur.ac.uk
Agency theory predicts that corporate governance and external audit enhance the
convergence of interests between shareholders and managers. The primary objective of this …
convergence of interests between shareholders and managers. The primary objective of this …