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Earnings management and listing regulations in China Journal article
China Finance Review International, 2019,Volume: 4,Issue: 2,Page: 124-152
作者:  Li,Tao;  Luo,Mi;  Ng,David
收藏  |  浏览/下载:2/0  |  提交时间:2019/06/25
China  Cross-listing  Delisting regulations  Earnings management  Hong Kong  
The impact of corporate fraud on director-interlocked firms: Evidence from bank loans Journal article
Journal of Business Finance and Accounting, 2019,Volume: 46,Issue: 1-2,Page: 32-67
作者:  Lai,Tat kei;  Lei,Adrian C.H.;  Song,Frank M.
收藏  |  浏览/下载:2/0  |  提交时间:2019/08/01
agency conflicts  corporate fraud  corporate governance  cost of debt  director appointments  director interlocks  earnings management  loan covenants  reputation  spillover  
Linguistic Information Quality in Customers' Forward-Looking Disclosures and Suppliers’ Investment Decisions Journal article
Contemporary Accounting Research, 2019,Volume: 36,Issue: 3,Page: 1751-1783
作者:  CAN CHEN;  JEONG-BON KIM;  MINGHAI WEI;  HAO ZHANG
收藏  |  浏览/下载:10/0  |  提交时间:2019/09/04
The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence Journal article
CONTEMPORARY ACCOUNTING RESEARCH, 2018,Volume: 35,Issue: 4,Page: 2225-2257
作者:  AHRUM CHOI;  JONG-HAG CHOI;  BYUNGCHERL CHARLIE SOHN
收藏  |  浏览/下载:12/0  |  提交时间:2019/01/17
The Effects of SOX and Internal Control Weaknesses on the Relation between the Real Earnings Management and Audit Fees Journal article
Asia-Pacific Journal of Business Review, 2018,Volume: 2,Issue: 2,Page: 17-44
作者:  Byungcherl Charlie Sohn;  Hoshik Shim
收藏  |  浏览/下载:0/0  |  提交时间:2019/09/04
Real Earnings Management  Audit Fees  Sox  Internal Control Weakness  
Do auditors care about real earnings management in their audit fee decisions? Journal article
Asia-Pacific Journal of Accounting and Economics, 2018,Volume: 25,Issue: 1-2,Page: 21-41
作者:  Ahrum Choi;  Byungcherl Charlie Sohn;  Desmond Yuen
收藏  |  浏览/下载:4/0  |  提交时间:2019/08/01
Real Earnings Management  Accrual-based Earnings Management  Audit Fees  
The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market Journal article
ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2016,Volume: 52,Issue: 4,Page: 781
作者:  ZHIJUN LIN;  MING LIU;  CARLOS NORONHA
收藏  |  浏览/下载:9/0  |  提交时间:2019/08/01
Chinese Accounting  Corporate Governance  Discretionary Accruals  Earnings Management  Informative Earnings Management  
The effect of accounting comparability on the accrual-based and real earnings management Journal article
Journal of Accounting and Public Policy, 2016,Volume: 35,Issue: 5,Page: 513-539
作者:  Byungcherl Charlie Sohn
收藏  |  浏览/下载:3/0  |  提交时间:2019/08/01
The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market Journal article
Abacus, 2016,Volume: 52,Issue: 3,Page: 568-609
作者:  Lin,Zhijun;  Liu,Ming;  Noronha,Carlos
收藏  |  浏览/下载:3/0  |  提交时间:2019/08/02
Chinese Accounting  Corporate Governance  Discretionary Accruals  Earnings Management  Informative Earnings Management  
Differences in earnings management between firms using U.S. GAAP and IAS/IFRS Journal article
Review of Accounting and Finance, 2015,Volume: 13,Issue: 2,Page: 134-155
作者:  Chunhui Liu;  Chun Yip Yuen;  Lee J. Yao;  Siew H. Chan
收藏  |  浏览/下载:1/0  |  提交时间:2019/09/04
Earnings Management  Ifrs  German Evidence  Us Gaap