Earnings Thresholds - Articles - Scientific Research Publishing

Evaluating the Accuracy of Valuation Multiples on Indian Firms Using Regularization Techniques of Penalized Regression (Articles)

Vandana Gupta

Theoretical Economics Letters Vol.9 No.1, February 3, 2019

DOI: 10.4236/tel.2019.91015 1,557 Downloads 3,985 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 1,163 Downloads 3,331 Views Citations
Impact of Treasury Single Account (TSA) on the Financial Performance of Deposit Money Banks (DMBs) in Nigeria: A Pre-Post Analysis (Articles)

Festus Oladipupo Olaoye, Olatunbosun Amos Talabi

Open Journal of Social Sciences Vol.7 No.5, May 31, 2019

DOI: 10.4236/jss.2019.75026 2,157 Downloads 7,199 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 730 Downloads 1,998 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 440 Downloads 1,732 Views Citations
Does Intellectual Capital Efficiency Affect Earnings Quality? Evidence for Jordanian Listed Companies (Articles)

Samih M. A. Sowaity

Open Journal of Accounting Vol.11 No.2, March 23, 2022

DOI: 10.4236/ojacct.2022.112006 846 Downloads 3,529 Views Citations
P/B Ratio to Stock Price and Correlation Analysis of Other Financial Indicators (Articles)

L. Naranchimeg, B. Bolor

iBusiness Vol.14 No.1, March 24, 2022

DOI: 10.4236/ib.2022.141002 520 Downloads 2,984 Views Citations
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 455 Downloads 2,487 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 263 Downloads 1,011 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 516 Downloads 2,057 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 291 Downloads 1,005 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 313 Downloads 2,362 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 142 Downloads 1,001 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 61 Downloads 414 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 67 Downloads 474 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 12 Downloads 150 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 301 Downloads 1,849 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 297 Downloads 1,129 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 56 Downloads 460 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 68 Downloads 396 Views Citations

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