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Affiliation
ISSN
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The Impact of Green Technology Innovation of New Energy Companies on Earnings Sustainability in China—Based on the Regulatory Effect of Green Finance Development
(Articles)
Wenli Zhu
,
Jinglan Zou
American Journal of Industrial and Business Management
Vol.12 No.8
, August 16, 2022
DOI:
10.4236/ajibm.2022.128073
489
Downloads
2,578
Views
Citations
The Informativeness of Non-GAAP Earnings: Empirical Evidence on China
(Articles)
Jinyu Wang
,
Georgios Georgakopoulos
,
Kanellos Toudas
,
Paraskevi Boufounou
Theoretical Economics Letters
Vol.13 No.4
, August 31, 2023
DOI:
10.4236/tel.2023.134059
276
Downloads
1,071
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
552
Downloads
2,153
Views
Citations
The Impact of Separation between Control Rights and Earnings Distribution Rights and the Mandatory Establishment of the Independent Director Mechanism on Investment in Intangible Assets
(Articles)
Ya-Hui Luo
,
Jen-Ten Liu
,
Chia-Chi Lee
Journal of Mathematical Finance
Vol.14 No.2
, March 7, 2024
DOI:
10.4236/jmf.2024.142008
323
Downloads
1,077
Views
Citations
The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations
(Articles)
Tariq Darabee
,
Aida Mousa
Open Journal of Accounting
Vol.14 No.1
, December 4, 2024
DOI:
10.4236/ojacct.2025.141001
341
Downloads
2,572
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
172
Downloads
1,102
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
81
Downloads
502
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
86
Downloads
598
Views
Citations
The Cost of Equity as a Yield: Embedded Bankruptcy Risk in Valuation
(Articles)
Moon Hoe Lee
Journal of Mathematical Finance
Vol.16 No.2
, April 30, 2026
DOI:
10.4236/jmf.2026.162005
36
Downloads
240
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
12
Downloads
306
Views
Citations
Shipping: How a Low-Earnings Industry Has Created Very Rich Owners? The Stopford’s Paradox
(Articles)
Alexandros M. Goulielmos
Modern Economy
Vol.13 No.10
, October 31, 2022
DOI:
10.4236/me.2022.1310076
312
Downloads
1,958
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
311
Downloads
1,188
Views
Citations
Why Earnings Surprises Move Stocks So Sharply: Insights from the Potential Payback Period (
PPP
) or “Dynamic
P
/
E
Ratio”
(Articles)
Rainsy Sam
Journal of Mathematical Finance
Vol.15 No.4
, November 3, 2025
DOI:
10.4236/jmf.2025.154029
69
Downloads
540
Views
Citations
How SIRRIPA Addresses the Irrelevance of the P/E Ratio in Sectoral Comparison and Reveals Hidden Market Rationality in Equity Valuation
—The Cases of Palantir, NVIDIA, and Micron Technology
(Articles)
Rainsy Sam
Journal of Mathematical Finance
Vol.15 No.4
, November 17, 2025
DOI:
10.4236/jmf.2025.154033
99
Downloads
479
Views
Citations
Mathematics of Stock Valuation: Why the Potential Payback Period (PPP) Outperforms the
P
/
E
and PEG Ratios
(Articles)
Rainsy Sam
Journal of Mathematical Finance
Vol.15 No.3
, August 26, 2025
DOI:
10.4236/jmf.2025.153027
196
Downloads
1,658
Views
Citations
Effect of Crude Oil Prices and Production on the Performance of Nigerian Gross Domestic Product: A Conceptual Framework
(Articles)
Sule-Iko Sadeeq Sani Sami
,
Murtala Taiwo
Journal of Human Resource and Sustainability Studies
Vol.11 No.3
, September 13, 2023
DOI:
10.4236/jhrss.2023.113038
564
Downloads
4,619
Views
Citations
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