603   Artículos

 
en línea
Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye     Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear... ver más
Revista: Research Papers in Economics and Finance    Formato: Electrónico

 
en línea
C. José García Martín, Begoña Herrero Piqueras, Ana María Ibañez Escribano     Pág. pp. 233 - 263
This study investigates the informational role of thin options markets, specifically the Spanish options market. Firstly, we examine the effect of options markets by analysing stock market reaction to earnings news, conditional on the availability of opt... ver más
Revista: Estudios de Economía    Formato: Electrónico

 
en línea
Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu     Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio... ver más
Revista: Jurnal Economia    Formato: Electrónico

 
en línea
Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi    
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni    
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho    
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect... ver más
Revista: Administrative Sciences    Formato: Electrónico

 
en línea
María-Jose García-López, Maria Rosario Pacheco-Olivares and Hamid Hamoudi    
Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm?s stock return, measured through the price?earnings ratio (P/E).... ver más
Revista: Administrative Sciences    Formato: Electrónico

 
en línea
Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani    
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima    
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva... ver más
Revista: Administrative Sciences    Formato: Electrónico

 
en línea
Ahmed Kamara and Niraj P. Koirala    
In this paper, we study the effects of uncertainty shocks in a quantitative framework where firms in the corporate sector are constrained by credit. Specifically, we formulate borrowing constraints as a nested function that features both earnings and cap... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

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