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DOES: 作品数：1256被引量：1623H指数：17; 导出分析报告; 相关领域：文化科学更多>>; 相关作者：杨阳安翠丽陈彦青姚玉笙张旭红更多>>; 相关机构：重庆师范大学上海交通大学湖南大学上海财经大学更多>>; 相关期刊：更多>>; 相关基金：国家自然科学基金国家社会科学基金国家重点基础研究发展计划中国博士后科学基金更多>>

Does the Internal Audit Function Play a Role in Mitigating Earnings Management?: 《Journal of Modern Accounting and Auditing》2024年第1期20-38,共19页Hella Dellai; This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Cor...; 关键词：earnings management internal audit emerging economies

Does Board Size Mediate the Relationship Between Accounting Information and Stock Market Return?Evidence From Listed Financial Firms in Ghana: 《Journal of Modern Accounting and Auditing》2022年第4期143-164,共22页Joseph Kwasi Agyemang Barjoyai Bin Bardai; The study examined the relationship between accounting information and stock market returns of listed financial entities on the Ghana Stock Exchange using board size as a mediating variable.The population of the study...; 关键词：accounting information board size stock market return

Does Dividend Policy Affect Earnings Management?Evidence From France: 《Journal of Modern Accounting and Auditing》2022年第1期33-43,共11页Olfa Ben Salah Anis Jarboui; The objective of this paper is to examine the impact of the dividend policy on earnings management in France.Note that in recent years,research on the determinants of earnings management has multiplied.However,little ...; 关键词：dividend policy earnings management French context

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

Does Intellectual Capital Affect Business Performance？: 《Journal of Modern Accounting and Auditing》2015年第10期515-531,共17页Michele Di Marcantonio Enrico Laghi Marco Mattei; The aim of this paper is to assess the impact of intellectual capital （IC） on firms＇ financial performance with reference to a sample of companies operating in the European Union （EU） area during the period from ...; 关键词：accounting standards business performance country-specific factors financial accounting humancapital （HC） intellectual capital （IC） IAS/IFRS

Does Accounting Choices Affect Financial Reporting Communication？ Some Critical Consideration: 《Journal of Modern Accounting and Auditing》2015年第7期329-340,共12页Pina Puntillo Valentina Cavaliere; The aim of this work is to analyze the critical issues related to stock options accounting granted to employees. Given the different ways to collect stock option plans, it follows that according to the accounting trea...; 关键词：stock options economic performance financial reporting communication

Growth and Inequality in Indonesia： Does Kuznets Curve Hold？: 《Journal of Modern Accounting and Auditing》2015年第2期93-111,共19页G. A. Diah Utari Retni Cristina; Sustainable economic growth has put Indonesia as a middle-income country （MIC） and currently, the level of per capita income has already exceeded US$3,000. The increase in income per capita is followed by the increa...; 关键词：GROWTH middle class POVERTY INEQUALITY Kuznets Curve dynamic panel

Does Big 4 Affect the Earnings Response Coefficient （ERC）？ Evidence From Malaysia: 《Journal of Modern Accounting and Auditing》2013年第9期1204-1215,共12页Nor Balkish Zakaria Dalila Daud; This study examines the effect of audit quality （AQ） on the earnings response coefficient （ERC） based on a sample of 1,884 firm-year observations comprising 471 firms listed on the Bursa Malaysia from 2007 to 2010...; 关键词：earnings response coefficient （ERC） audit quality （AQ） Big 4 auditor switching

Does International Financial Reporting Standards （IFRS） Adoption Matter？ The Effects on Financial Transparency and Earnings Management: 《Journal of Modern Accounting and Auditing》2013年第6期756-776,共21页Yen Tze-Yu Chang Ming-Lei Yeh Hsiao-Chian; This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal insti...; 关键词：earnings management fair value accounting （FVA） information transparency legal institutions

Does Innovation Drive Sustainable Competitive Advantages？: 《Journal of Modern Accounting and Auditing》2013年第1期130-143,共14页Fawzy Soliman; This paper examines the critical role of innovations as a driver for sustainable competitive advantages. A quadruple model of global strategy is introduced. The model is based on the introduction of an innovation-base...; 关键词：strategy INNOVATIVENESS product innovativeness firm innovativeness industry innovativeness market innovativeness competitive advantages

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