ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Administration - Business
Social Sciences
Education
Research
Technology
Agronomy and forestry
Architecture and Urbanism
Environment
Pure sciences
all records (69)

Languages
English
Portuguese
Spanish
French
German

Countries
Indonesia
USA
Brazil
South Africa
Spain
Switzerland
Chile
Canada
Italy
Romania
all records (60)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
3.182  Articles
1 of 319 pages  |  10  records  |  more records»
Using data from Thomson Reuters I/B/E/S, we investigated the statistical properties of analysts’ quarterly earnings projections in the years around the adoption of IFRS in Brazil (2007 to 2011). Characteristics such as accuracy, bias and precision of anal... see more

In a setting where the primary financial statements have been converted from individual financial statements to consolidated financial statements in Korea, we examine the effect of segment information disclosed by the firm on analysts’ consolidated-base e... see more

This study aims to estimate the fair value per share of PT BW Plantation Tbk after the company offered right issue. This study is also intended to find out the fair market value per share of PT BW Plantation Tbk post-rights issue. The information used in ... see more

Penelitian ini bertujuan untuk menganalisa pengembalian saham (stock return) yang dipengaruhi oleh Investment Opportunity Set dan kualitas laba (Earnings Quality) dengan menggunakan moderasi technology sebagai urgancy, pada sektor perusahaan Property &... see more

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z... see more

This research examined the relationship between board attributes and earnings management of deposit money banks listed on Nigeria Stock Exchange for ten years period (2010-2019). Fourteen deposit money banks listed on Nigerian Stock Exchange as at 31st De... see more

This study examines the impact of managerial ability and earnings management on fair value accounting. It also examines debt policy as a moderator in the relationship between the tested variables. The data was a panel data collected from infrastructure, u... see more

This study aims to examine the influence of cash holding, leverage and political connections (CSR) on earnings quality. In addition, the moderating role of corporate social responsibility in the relationship between the variables also examined. Data were ... see more

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experie... see more

1 of 319 pages  |  10  records  |  more records»