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Earnings quality: The Impact of implementation of IFRS-based financial accounting standard
(Universidad del Zulia, 2019)
The Beauty and the Beast of Earning Management in Indonesia
(Universidad del Zulia, 2020)
Governança corporativa e earnings management em empresas negociadas na BM&FBOVESPA
(Universidade Federal de Minas GeraisBrasilFCE - DEPARTAMENTO DE CIÊNCIAS ADMINISTRATIVASUFMG, 2017)
he purpose of this paper was to analyze the relationship between
governance mechanisms, earnings management, the quality of financial
information disclosed and firm-level characteristics of companies listed on
BM&FBOVESPA. ...
Earnings management para evitar reportar pérdidas: Chile,2010-2014
(Universidad ESAN. ESAN EdicionesPE, 2018-07-01)
Purpose: This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach: ...
Earnings management para evitar reportar pérdidas: Chile,2010-2014
(Universidad ESAN. ESAN EdicionesPE, 2018-07-01)
Purpose: This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach: ...
Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms
(Universidad ESAN. ESAN EdicionesPE, 2013-12-30)
This paper examines the association between institutional ownership and the earnings management beha-vior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging ...
Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms
(Universidad ESAN. ESAN EdicionesPE, 2013-12-30)
This paper examines the association between institutional ownership and the earnings management beha-vior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging ...