Search Results

Search Results

• The effect of discretionary accruals on firm growth. Empirical evidence for SMEs from emerging Europe

  Sorin Gabriel Anton , Mihai Carp

  Abstract 2239 | PDF Downloads 2026 | DOI https://doi.org/10.3846/jbem.2020.12734

  Page 1128-1148
  

  2020-06-11

• The effect of voluntary IFRS adoption by unlisted fi rms on earnings quality and the cost of debt: empirical evidence from Korea

  Young Hwan Lee, Sun A. Kang, Sang Min Cho

  Abstract 1085 | PDF Downloads 1042 | DOI https://doi.org/10.3846/16111699.2014.953991

  Page 931-948
  

  2015-10-26

• Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough?

  Susana Callao, Riccardo Cimini, José Ignacio Jarne

  Abstract 1044 | PDF Downloads 1076 | DOI https://doi.org/10.3846/16111699.2016.1203816

  Page 1286-1299
  

  2016-12-21

• CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality

  Abdulaziz Alzeban

  Abstract 2162 | PDF Downloads 1768 | DOI https://doi.org/10.3846/jbem.2018.6264

  Page 456-473
  

  2018-11-13

• How can data manipulation matter in predicting the failure risk? Evidence from Romanian companies

  Isabella Lucuţ Capraș, Monica Violeta Achim, Mihaela Stefan Hint, Lucian Vasile Găban

  Abstract 641 | PDF Downloads 628 | DOI https://doi.org/10.3846/jbem.2025.22373

  Page 110–126
  

  2025-02-19

• Tourism business management in the aspect of earnings management by travel agencies in times disease threats – evidence from Poland

  Iwona Franczak, Daniel Bakota

  Abstract 649 | PDF Downloads 513 | DOI https://doi.org/10.3846/jbem.2024.22029

  Page 774–788
  

  2024-09-05

• Appraisal of earnings management across the sectors

  Pavol Durana , Katarina Valaskova , Anna Siekelova , Lucia Michalkova

  Abstract 1869 | PDF Downloads 1462 | DOI https://doi.org/10.3846/jbem.2022.16563

  Page 399–425
  

  2022-03-18

• Mandatory joint audit and audit quality in the context of the European blue chips

  Josep Garcia-Blandon, David Castillo-Merino, Josep M. Argilés-Bosch, Diego Ravenda

  Abstract 1696 | PDF Downloads 1699 | DOI https://doi.org/10.3846/jbem.2021.14959

  Page 1378-1395
  

  2021-10-13