Citations (65)
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Thu Hien Bui. (2024) Past, present, and future of earnings management research. Cogent Business & Management 11:1.
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Manu Abraham & Santhosh Kumar S. (2023) Does discretionary earnings management more common among Indian companies around their IPOs?. Macroeconomics and Finance in Emerging Market Economies 0:0, pages 1-20.
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Yusuf Adeneye & Ines Kammoun. (2022) Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter?. Cogent Business & Management 9:1.
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Le Huu Tuan Anh & Nguyen Vinh Khuong. (2022) Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA. Cogent Business & Management 9:1.
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Yeni Januarsi & Tsung-Ming Yeh. (2022) Accounting Comparability and Earnings Management Strategies: Evidence from Southeast Asian Countries. Emerging Markets Finance and Trade 58:14, pages 3913-3927.
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Belal Ali Abdulraheem Ghaleb, Sumaia Ayesh Qaderi, Ahmad Almashaqbeh & Ameen Qasem. (2021) Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan. Cogent Business & Management 8:1.
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Belal Ali Abdulraheem Ghaleb, Hasnah Kamardin & Mosab I. Tabash. (2020) Family ownership concentration and real earnings management: Empirical evidence from an emerging market. Cogent Economics & Finance 8:1.
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Murat Ocak. (2018) The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey. Cogent Business & Management 5:1.
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Kamran T. Malikov & Alaa Mansour Zalata. Earnings management by acquiring firms in cash mergers. Accounting and Business Research 0:0, pages 1-30.
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Articles from other publishers (56)
Karan Gandhi. (2021) Financial Distress, Earnings Benchmark and Earnings Management Practices. Vision: The Journal of Business Perspective 28:2, pages 171-192.
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Nguyen-Quynh-Nhu Ngo, Mohammad Talha, Mustafa Raza Rabbani & Gia-Nhi Vu. (2024) Do board friendliness and economic development affect firm’s abnormal earnings? An evidence of quantile regression. Journal of Open Innovation: Technology, Market, and Complexity 10:1, pages 100193.
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Omar Farooq & Neveen Ahmed. (2022) Shariah compliance and stock price synchronicity: evidence from India. International Journal of Emerging Markets 19:3, pages 752-774.
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Giovanna Gavana, Pietro Gottardo & Anna Maria Moisello. (2022) Related party transactions and earnings management in family firms: the moderating role of board characteristics. Journal of Family Business Management 14:1, pages 171-198.
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José Sequeira, Cláudia Pereira, Luís Gomes & Armindo Lima. (2024) Features of the Association between Debt and Earnings Quality for Small and Medium-Sized Entities. Risks 12:2, pages 32.
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Suyanto, Zaharuddin, Masno Marjohan & Jeni Andriani. (2024) Economic And Asymmetric Information As Moderation Variables, Credit Risk And Credit Prices. Jurnal Manajemen 28:1, pages 154-174.
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Le Thi Bao Nhu, Tran Thi Hong Diem, Yen Thi Tran & Trang Cam Hoang. (2023) The effect of real earnings management on earnings persistence and informativeness before and during COVID‐19. Journal of Corporate Accounting & Finance 35:1, pages 76-91.
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Khaled Eriej Aburisheh, Laith Akram Muflih Al-Qudah, Ashraf Mohammad Salem Alrjoub, Faris Alkarabsheh, Leqaa Naife Al-Othman & Hani Al-Azab. (2023) The Effect of Real-Profit Management Operations on the Market Returns of Jordanian Industrial Enterprises’ Shares. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21, pages 130-142.
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Nguyen Vinh Khuong, Nguyen Thanh Liem, Le Huu Tuan Anh & Bui Thi Ngan Dung. (2023) Related party transactions, accrual-based earnings management and real activities earnings management in emerging market. Pacific Accounting Review.
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Shannon Danysh-Hashemi. (2023) The Interactive Effect of Covid-19 Pandemic, Political Cost, and Executive Compensation on Earnings Management. American Business Review 26:2, pages 431-447.
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Kakul Modani, Saumya Ranjan Dash, Mehul Raithatha & Robert Brooks. (2023) Sentiment and Accruals Earnings Management: Does Governance and Regulatory Environment Matter?. American Business Review 26:2, pages 314-354.
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Apostolos Christopoulos, Ioannis Dokas, Christos Leontidis & Eleftherios Spyromitros. (2022) The effect of corruption on the level of real and accrual earnings management in cases of target firms. EuroMed Journal of Business 18:4, pages 575-603.
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Ioannis Dokas. (2023) Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries. Journal of Risk and Financial Management 16:10, pages 458.
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Mahmoud Alghemary, Basil Al-Najjar & Nereida Polovina. (2023) What do we know about real earnings management in the GCC?. Journal of Accounting in Emerging Economies.
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Heri Gasper Mulamula, Zuriawati Zakaria & Zam Zuriyati Mohamad. (2023) Tax Planning, Firm Performance and the Moderated role of Dividend Policy: Evidence from East African Countries. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20, pages 1783-1801.
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Jaehee Gim & SooCheong (Shawn) Jang. (2023) Earnings management practices of the lodging industry: Diverging behaviors of lodging real estate investment trusts and lodging C-corps. Tourism Economics.
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Fuad Fuad, Abdul Rohman, Etna Nur Afri Yuyetta & Zulaikha Zulaikha. (2023) How risk and ambiguity affect accounting conservatism. Journal of Financial Reporting and Accounting.
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Fernando Maciel Ramos, Letícia Gomes Locatelli, Graça Azevedo & Cristiano Machado Costa. (2022) The effect of social ties between the CEO and board of directors and fiscal council's members on earnings management. Journal of Accounting in Emerging Economies 13:3, pages 613-647.
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Mohammad Fawzi Shubita. (2023) Cash flow volatility and leverage: Evidence from non-financial Jordanian companies. Investment Management and Financial Innovations 20:2, pages 286-294.
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Ali Ramzi, Mohammadreza Vatanparast & Mehdi Meshki. (2023) The Moderating Role of Personality Characteristics on the Relationship between Financial Motivation and Profit Management. Iranian Evolutionary and Educational Psychology 5:2, pages 215-244.
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Aziza Naz & Nadeem Ahmed Sheikh. (2022) Capital structure and earnings management: evidence from Pakistan. International Journal of Accounting & Information Management 31:1, pages 128-147.
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Sri Murni, Rahmawati Rahmawati, Ari Kuncara Widagdo, Eko Arief Sudaryono & Doddy Setiawan. (2023) Effect of Family Control on Earnings Management: The Role of Leverage. Risks 11:2, pages 28.
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H. M. Arif, Mohd Zulkhairi Mustapha & Azlina Abdul Jalil. (2023) Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. PLOS ONE 18:1, pages e0276935.
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Suhas M. Avabruth & Subha Kant Padhi. (2022) Earnings management by family firms to meet the debt covenants: evidence from India. Journal of Accounting in Emerging Economies 13:1, pages 93-117.
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Emmanuel Mamatzakis, Panagiotis Pegkas & Christos Staikouras. (2022) The impact of debt, taxation and financial crisis on earnings management: the case of Greece. Managerial Finance 49:1, pages 110-134.
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Kamran Malikov & Alaa Zalata. (2023) Earnings Management by Acquiring Firms in Cash Mergers. SSRN Electronic Journal.
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Omar Arabiat, Yun Shen & Liang Han. (2023) Does FRS 102 Matter? Evidence from UK SMEs’. SSRN Electronic Journal.
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Hamzeh Fathi Alshare, Mohd Rizuan Bin Abdul Kadir, Khairul Anuar Kamarudin & Hasmaizan Binti Hassan. (2022) Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20, pages 172-180.
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Ahsan Habib, Dinithi Ranasinghe, Julia Yonghua Wu, Pallab Kumar Biswas & Fawad Ahmad. (2022) Real earnings management: A review of the international literature. Accounting & Finance 62:4, pages 4279-4344.
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Jingwen Yang, Danial Hemmings, Aziz Jaafar & Richard H.G. Jackson. (2022) The real earnings management gap between private and public firms: Evidence from Europe. Journal of International Accounting, Auditing and Taxation 49, pages 100506.
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Nguyen Vinh Khuong & Le Huu Tuan Anh. (2022) The mediating mechanism of earnings management on the relationship between life cycle and financial reporting quality: Finding from MRA and fsQCA. Business Strategy & Development 5:4, pages 375-389.
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Yu Jiang, Adrian C.H. Lei, Tao Wang & Chuntao Li. (2022) Corporate site visits, private information communication, and earnings management: evidence from China. Review of Accounting and Finance 21:4, pages 249-275.
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Sondes Draief & Adel Chouaya. (2022) The effect of debt maturity structure on earnings management strategies. Managerial Finance 48:7, pages 985-1006.
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Kimouche Bilal. (2022) Accrual-based and cash-based earnings management in Algeria: substitution or complementary. Croatian Review of Economic, Business and Social Statistics 8:1, pages 1-17.
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Yu-Lin Hsu & Ya-Chih Yang. (2022) Corporate governance and financial reporting quality during the COVID-19 pandemic. Finance Research Letters 47, pages 102778.
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Ammar Hussain, Minhas Akbar, Muhmmad Kaleem Khan, Marcela Sokolová & Ahsan Akbar. (2022) The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach. Risks 10:6, pages 110.
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Giovanna Gavana, Pietro Gottardo & Anna Maria Moisello. (2022) Related Party Transactions and Earnings Management: The Moderating Effect of ESG Performance. Sustainability 14:10, pages 5823.
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Murat Ocak. (2022) Does audit firm governance matter to audit quality? Evidence from Turkey. Journal of Financial Reporting and Accounting.
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Ana Belén Tulcanaza-Prieto & Younghwan Lee. (2022) Real Earnings Management, Firm Value, and Corporate Governance: Evidence from the Korean Market. International Journal of Financial Studies 10:1, pages 19.
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Juhee Hwang, Sera Choi, Sunhwa Choi & Yong Gyu Lee. (2022) Corporate social responsibility and classification shifting. Journal of Accounting and Public Policy 41:2, pages 106918.
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Ioannis G. Dokas. (2022) The Effect of Board Characteristics on Earnings Management in Differently-Sized European Firms. International Journal of Corporate Finance and Accounting 9:1, pages 1-16.
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Suhaily Hasnan, Nurshylah Othman, Alfiatul Rohmah Mohamed Hussain & Mazurina Mohd Ali. (2022) The influence of fraud triangle factors on real earnings management. Journal of Governance and Regulation 11:2, pages 94-106.
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Fouad Daidai & Larbi Tamnine. (2022) The impact of the governance code on the management of results of listed companies in the emerging market. Journal of Governance and Regulation 11:2, pages 181-193.
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Sven-Olof Yrjö Collin, Yuliya Ponomareva, Fredrik Björklund & David Krieg. (2022) Independent directors in Sweden and their influence on earnings through accrual and real activities management. Corporate Ownership and Control 19:2, pages 143-158.
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Zakeya Sanad, Radha Shiwakoti & Abdalmuttaleb Al-Sartawi. 2022. Artificial Intelligence for Sustainable Finance and Sustainable Technology. Artificial Intelligence for Sustainable Finance and Sustainable Technology
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Letícia Gomes Locatelli, Fernando Maciel Ramos & Kélim Bernardes Sprenger. (2021) Gerenciamento de resultados. Revista Catarinense da Ciência Contábil 20, pages e3230.
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Manh Dung Tran & Ngoc Hung Dang. (2021) The Impact of Ownership Structure on Earnings Management: The Case of Vietnam. SAGE Open 11:3, pages 215824402110472.
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Fernando Caio Galdi & E. Scott Johnson. (2021) Accounting for inventory costs and real earnings management behavior. Advances in Accounting 53, pages 100530.
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Engy ElHawary & Dina Hassouna. (2021) Earnings management determinants: A study of Egyptian listed firm characteristics post the Egyptian revolution. Corporate Governance and Organizational Behavior Review 5:2, special issue, pages 165-166.
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Ammar Hussain, Minhas Akbar, Muhammad Kaleem Khan, Ahsan Akbar, Mirela Panait & Marian Catalin Voica. (2020) When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies. Journal of Risk and Financial Management 13:12, pages 313.
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Zhi Wang, Geert Braam, Daniel Reimsbach & Jiaxin Wang. (2020) Political embeddedness and firms’ choices of earnings management strategies in China. Accounting & Finance 60:5, pages 4723-4755.
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Saoussen Boujelben, Hela Khemakhem-Feki & Ahmad Alqatan. (2020) Real earnings management and the relevance of operating cash flows: A study of french listed firms. International Journal of Disclosure and Governance 17:4, pages 218-229.
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Ana Belen Tulcanaza-Prieto, Younghwan Lee & Jeong-Ho Koo. (2020) Effect of Leverage on Real Earnings Management: Evidence from Korea. Sustainability 12:6, pages 2232.
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Ruqia Shaikh, Guo Fei, Muhammad Shaique & Muhammad Rizwan Nazir. (2019) Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan. Journal of Risk and Financial Management 12:3, pages 130.
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Santanu Mitra, Talal Al‐Hayale & Mahmud Hossain. (2019) Does late 10K filing impact companies’ financial reporting strategy? Evidence from discretionary accruals and real transaction management. Journal of Business Finance & Accounting 46:5-6, pages 569-607.
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Mouna Njah & Raoudha Trabelsi. (2019) Large institutional investors and the pressure to manage earnings surrounding seasoned equity offerings. International Journal of Law and Management 61:2, pages 402-420.
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