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Financial Statements Frauds: Does Their Intensity Have a Connection with Earnings Management?: 《Journal of Modern Accounting and Auditing》2020年第7期291-309,共19页Mirella Ciaburri Fabio Fortuna Barbara Sveva Magnanelli Elisa Raoli; This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud o...; 关键词：earnings management financial statement fraud fraud intensity restate ACCRUALS

Book-Tax Ratio and Earnings Quality of Listed Firms in Nigeria: 《Journal of Modern Accounting and Auditing》2019年第5期249-260,共12页Ferry Barineka Gberegbe; The main objective of this study is to examine the nature relationship between book-tax ratio and earnings quality of listed firms in Nigeria. The other specific objective is to assess the level of earnings quality of...; 关键词：EARNINGS quality TAX ACCRUALS and taxable INCOME

Empirical Research on Earnings Management of Listed Companies in China: 《International English Education Research》2018年第3期68-70,共3页ZHANG Wenjuan YAO Qian; This paper studies the issue of earnings management of loss listed companies in our country. We lind that the loss listed companies did not make any significant profit-making earnings management during the first loss ...; 关键词：Earnings management Net profit： Cash flow： Accruals

An Empirical Study on Earnings Management of Loss Listed Companies in China: 《International English Education Research》2018年第1期67-69,共3页ZHANG Wenjuan YAO Qian; This paper studies the issue of earnings management of loss listed companies in our country. We find that the loss llsted companies did not make any significant profit-making earnings management during the first loss ...; 关键词：Earnings management Net profit Cash flow ACCRUALS

Accruals: An overview: 《China Journal of Accounting Research》2014年第2期65-80,共16页James A.Ohlson; The paper provides a broad discussion of the topic "accruals". Though much of what is said is familiar from the literature on accruals, the paper tries to develop concepts and show how theses forge tight links across ...; 关键词：ACCRUALS

Accrual components and stock trading costs: 《China Journal of Accounting Research》2013年第4期287-300,共14页Qianhua Lei; sponsored by the National Natural Science Foundation of China(grant number:70972075;71202075); This paper examines the relationship between accrual components and stock trading costs in China and finds that both abnormal and normal accruals are associated with these costs. Moreover, negative accruals, both abno...; 关键词：Abnormal accruals Normal accruals Short-selling constraints Stock trading costs

Corporate Governance and Earnings Quality： The Experience of Listed Companies in Iran: 《Journal of Modern Accounting and Auditing》2013年第6期790-797,共8页Marian Tadayyon Chaharsoughi Rashidah Abdul Rahman; This study examines the relationship among independent boards of directors, board size, managerial share ownership （MSO）, and earnings quality. The study of these relationships is controlled by firm size based on a ...; 关键词：corporate quality discretionary govemance board independence board size managerial share ownership （MSO） earnings accruals （DACC） Iran

The Effect of Real Activities Manipulation on Accrual Earnings Management： The Case in Indonesia Stock Exchange （IDX）: 《Journal of Modern Accounting and Auditing》2012年第9期1291-1300,共10页I Putu Sugiartha Sanjaya Maria Fransisca Saragih; There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and rea...; 关键词：earnings management real activities manipulation accruals earnings management

Auditor choice and accruals patterns of cross-listed firms被引量：4: 《China Journal of Accounting Research》2011年第4期233-251,共19页Bing Wang Qingquan Xin; The National Natural Science Foundation of China supported this study(ProjectNos.70802067,71002026,and 70772080); We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong.Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretio...; 关键词：CROSS-LISTING Big 4 auditors ACCRUALS Emerging markets

Does the reputation matter？ Corporate reputation and earnings quality: 《Journal of Modern Accounting and Auditing》2008年第8期53-59,共7页TAN Hong-tao; Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper te...; 关键词：REPUTATION ACCRUALS cash flow components earnings quality

ACCRUALS