Accrual Earnings Management - Articles - Scientific Research Publishing

Internal Control Information Disclosure Quality, Agency Cost and Earnings Management—Based on the Empirical Data from 2011 to 2013 (Articles)

Yunchao Ying

Modern Economy Vol.7 No.1, January 25, 2016

DOI: 10.4236/me.2016.71007 6,479 Downloads 8,973 Views Citations
Earnings Management Motivation and Cost Stickiness—Research Based on Private Equity Placement (Articles)

Yihuan Li

American Journal of Industrial and Business Management Vol.8 No.3, March 21, 2018

DOI: 10.4236/ajibm.2018.83039 1,457 Downloads 3,715 Views Citations
CEO/CFO Relevance and Corporate Earnings Management (Articles)

Mengzhen Wu

Modern Economy Vol.10 No.3, March 21, 2019

DOI: 10.4236/me.2019.103052 1,180 Downloads 3,379 Views Citations
Appraising Commercial Expenditure Efficiency of General Medical Education and Residency Programmes in Nigeria (Articles)

Christopher Enyioma Alozie, Abel O. Ideh

Journal of Mathematical Finance Vol.10 No.2, May 25, 2020

DOI: 10.4236/jmf.2020.102021 767 Downloads 2,076 Views Citations
Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management? (Articles)

Congyue Luo

Open Journal of Accounting Vol.11 No.1, December 23, 2021

DOI: 10.4236/ojacct.2022.111001 456 Downloads 1,785 Views Citations
Research on the Impact of Blockchain Technology on Real Earnings Management of Listed Companies (Articles)

Yuan Zhang, Cuiping Guan

Open Journal of Accounting Vol.12 No.4, October 12, 2023

DOI: 10.4236/ojacct.2023.124007 549 Downloads 2,140 Views Citations
The Nexus of Advancements in Egyptian Accounting Standards with Earnings Management (Articles)

Rady Hassan Ismail Hussein, Shengdao Gan

Open Journal of Accounting Vol.14 No.1, December 18, 2024

DOI: 10.4236/ojacct.2025.141002 171 Downloads 1,092 Views Citations
Audit Quality, Audit Fees, and Earnings Management: Evidence of Complementarity or Substitutability (Articles)

Migara Kaluwila, Mubanga Mpundu

Open Journal of Accounting Vol.15 No.2, March 24, 2026

DOI: 10.4236/ojacct.2026.152008 80 Downloads 494 Views Citations
The Relationship between Audit Quality and Earnings Management: An Empirical Investigation (Articles)

Migara Kaluwila

Open Journal of Accounting Vol.15 No.2, April 3, 2026

DOI: 10.4236/ojacct.2026.152010 82 Downloads 575 Views Citations
Beyond the Cutoff: An Argument for Extending the Audit Scope beyond the Balance Date to Enhance Financial Reporting Integrity (Articles)

Migara Kaluwila

Open Journal of Accounting Vol.15 No.3, June 30, 2026

DOI: 10.4236/ojacct.2026.153013 11 Downloads 288 Views Citations
The Effect of CAMEL Model on Loan Portfolio Quality of the Haitian Banking Sector (Articles)

Rocheny Sifrain

Journal of Financial Risk Management Vol.13 No.1, January 26, 2024

DOI: 10.4236/jfrm.2024.131002 309 Downloads 1,180 Views Citations
Determinants of Urban Worker Earnings in Ghana: The Role of Education (Articles)

Priscilla Twumasi Baffour

Modern Economy Vol.6 No.12, December 21, 2015

DOI: 10.4236/me.2015.612117 3,313 Downloads 5,553 Views Citations
Domestic and Foreign Earnings Quality Literature Review (Articles)

Yixin Yuan

American Journal of Industrial and Business Management Vol.9 No.3, March 20, 2019

DOI: 10.4236/ajibm.2019.93039 1,695 Downloads 3,876 Views Citations
A Kind of Neither Keynesian Nor Neoclassical Model (7): The Cause of the Financial Crisis (Articles)

Zhan Zhan, Ming’an Zhan

Open Access Library Journal Vol.5 No.12, December 25, 2018

DOI: 10.4236/oalib.1105084 441 Downloads 1,520 Views Citations
The Measurement of Analysts’ Earnings Forecast Uncertainty (Articles)

Chun Hu

Modern Economy Vol.6 No.4, April 17, 2015

DOI: 10.4236/me.2015.64041 3,662 Downloads 5,082 Views Citations
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting (Articles)

Fabio Giulio Grandis, Giorgia Mattei

Open Journal of Accounting Vol.1 No.2, October 26, 2012

DOI: 10.4236/ojacct.2012.12004 7,352 Downloads 14,095 Views Citations
The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice? (Articles)

Roberto Jannelli, Cristina Tesone

Open Journal of Accounting Vol.2 No.4, October 21, 2013

DOI: 10.4236/ojacct.2013.24017 9,468 Downloads 14,485 Views Citations
Post-Earnings-Announcement Drift Anomaly in India: A Test of Market Efficiency (Articles)

Harshita, Shveta Singh, Surendra S. Yadav

Theoretical Economics Letters Vol.8 No.14, October 26, 2018

DOI: 10.4236/tel.2018.814197 1,704 Downloads 5,849 Views Citations
Analysis of the Relationship between Listed Companies’ Earnings Quality and Internal Control Information Disclosure (Articles)

Jianfei Leng, Lu Li

Modern Economy Vol.2 No.5, November 25, 2011

DOI: 10.4236/me.2011.25100 9,992 Downloads 19,040 Views Citations
Internal Control, Life Cycle and Earnings Quality —An Empirical Analysis from Chinese Market (Articles)

Tingting Chen

Open Journal of Business and Management Vol.4 No.2, April 26, 2016

DOI: 10.4236/ojbm.2016.42032 3,796 Downloads 7,349 Views Citations

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