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2.392  Articles
1 of 240 pages  |  10  records  |  more records»
The purpose of this research is to help clarify the ambiguity surrounding market participants’ pricing of earnings quality using one clearly observable indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restatem... see more

The purpose of this research is to help clarify the ambiguity surrounding market participants’ pricing of earnings quality using one clearly observable indicator of low-quality earnings, accounting restatements. This study examines the effect pre-restatem... see more

Given their prevalence in recent years, earnings management and financial restatements have been at the center of much of the discussion surrounding corporate malfeasance. This study builds a probability model for predicting the likelihood of earnings res... see more

The problem in this study is whether there is a positive influence of CFPS and EPS before and after restatement in giving positive impact on stock returns. The sample used in EPS before and after the restatement, while as many as 102 samples meanwhile CFP... see more

The firm competition has a double quality: while it fills in as a proficient disciplinary component for firms' officials, it additionally worsens vocation concerns and increases capital market weights. This investigation analyzes the impact of financial r... see more

Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business net income. During the 2000s, a multitud... see more

In this study the relationship between management ability and earning quality was examined. A number of 201 companies accepted into Tehran Stock Exchange between a period of time between 2004 and 2009 are selected in order to probe into this relationship.... see more

This paper discusses issues concerning management motives, which influenced by the situational pressures that lead to the occurrence of financial misstatements. The situational pressures and management motives are measured using financial distress, family... 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

1 of 240 pages  |  10  records  |  more records»