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1.343.633  Articles
1 of 134.364 pages  |  10  records  |  more records»
Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing on its first recognition as well as its write-offs, due to the impairment test.Design/methodology/approach: The study refers to a sample... see more

Accounting of derivative instruments under International Accounting Standard 39 (IAS 39) were criticised due to the complexity and mismatch to business reality. Superseding IAS 39 with International Financial Reporting Standard 9 (IFRS 9) was aimed to sim... see more

We analysis to determine the level of conservatism and earnings management in the period of IFRS adoption in Indonesia. We used a quantitative approach and was tested using a different group test, i.e. Mann-Whitney U, ANOVA, and MANOVA. The object of this... see more

This study examines whether sell-side analysts fully incorporate into their earnings forecasts the joint effects between accounting conservatism and changes in real investment on the quality of current earnings. Our results indicate that sell-side analyst... see more

RESUMOO presente estudo teve como objetivo identificar se houve Contabilidade Criativa nas contas da Petrobras no ano de 2013, frente ao resultado econômico financeiro negativo de 2012. Para isso, foi feito uma análise de conteúdo de Bardin (2011) nos pri... see more

A qualidade da informação contábil é essencial para os stakeholders, e a prática de gerenciamento de resultado é uma medida de qualidade da informação. Atrelada a isso, a Comissão de Valores Mobiliários (CVM) solicita a republicação das demonstrações cont... see more

This study examines the differential impact of bank holding companies (BHCs) that consistently report trading gains (successful speculators) and those that consistently report no gain or trading losses (unsuccessful speculators) on earnings volatility and... see more

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and... see more

Research aims: This study investigates the role of the ethical orientation of management in the relationship of asymmetry information and management status toward an individual’s decision-making with respect to earnings management behaviors.Design/Methodo... see more

1 of 134.364 pages  |  10  records  |  more records»