Net Earnings - Articles - Scientific Research Publishing

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 1,731 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 845 Downloads 3,524 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 2,486 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 1,010 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 2,360 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 999 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 413 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 66 Downloads 471 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 149 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
Feasibility of using polypropylene ground cover upon consideration of long-term responses of sweet cherry nutrition and profitability (Articles)

Xinhua Yin, Clark F. Seavert

Agricultural Sciences Vol.3 No.4, June 22, 2012

DOI: 10.4236/as.2012.34072 4,950 Downloads 7,797 Views Citations
The Integration of AI Technologies in the Sustainability Field (Articles)

Mianda Khattab

Journal of Environmental Protection Vol.16 No.4, April 22, 2025

DOI: 10.4236/jep.2025.164017 251 Downloads 711 Views Citations
Application of quartz crystal nanobalance in conjunction with a net analyte signal based method for simultaneous determination of leucine, isoleucine and valine (Articles)

Maryam Shojaei, Abdolreza Mirmohseni, Maryam Farbodi

Journal of Biomedical Science and Engineering Vol.2 No.7, November 20, 2009

DOI: 10.4236/jbise.2009.27077 6,131 Downloads 10,919 Views Citations
Reconfiguration Cost Analysis Based on PetriNet for Manufacturing System (Articles)

Jie CHEN, Liangwei ZHANG, Jianqiang LUO

Journal of Software Engineering and Applications Vol.2 No.5, December 28, 2009

DOI: 10.4236/jsea.2009.25048 5,033 Downloads 9,434 Views Citations
Influence of early dry season fires on primary production in western Serengeti grasslands, Tanzania (Articles)

Shombe Ntaraluka Hassan

Open Journal of Ecology Vol.1 No.2, August 5, 2011

DOI: 10.4236/oje.2011.12003 6,145 Downloads 13,124 Views Citations
Responses of Transgenic Tobacco Plants with Increased Proline Content to Drought and/or Heat Stress (Articles)

Jana Pospisilova, Daniel Haisel, Radomira Vankova

American Journal of Plant Sciences Vol.2 No.3, September 30, 2011

DOI: 10.4236/ajps.2011.23036 5,765 Downloads 12,465 Views Citations

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