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8.378  Articles
1 of 839 pages  |  10  records  |  more records»
Income smoothing (IS) practice is "the smoothing of fluctuations company income levels that are considered normal for company". IS manipulation has a clear goal, which is to generate income flows that continue increase stably. There are several ways that ... see more

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

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines... see more

Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in t... see more

This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting info... see more

The purpose of this study was to examine the effect of the leverage ratio on dividend policy mediated by creative accounting. This research is based on the existence of a dividend policy which is influenced by various factors, including debt to equity rat... see more

ABSTRACTThis study aimsto examine earnings management by companies manufacturing in Indonesia affect the choice of managers to implement aconservative accounting policy. With corporate governance mechanisms in influencing the relationship of Earning Manag... see more

Can the “illusionary” fiscal results of the public accounts of the Brazilian federal government, impacted by the employment of fiscal maneuvers and creative accounting, be attributed to accountancy applied to the public sector? Based on bibliographical an... see more

The main purpose of this research is to review the relation between accounting conservatism and the limit to earnings management in case of Tehran Stock Exchange (TSE).  There are numerous studies about the noted relation, in countries which their ma... see more

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