All Articles tagged earnings management

• Published Research Articles
  November 17, 2024 IST
  Accounting Policy Changes and Firm Debts: Evidence ⁠from Japan
  Ferdinand SiagianRangga Handika

  Accounting Policy Changes and Firm Debts: Evidence from Japan

  Abstract
• Published Research Articles
  December 31, 2015 IST
  Chinese Companies, Earnings Management and Accounting-Based Benchmarks
  Pei YangMark Mulcahy

  This paper studies whether Chinese-listed firms manage earnings to meet accounting-based regulatory benchmarks. The findings indicate that earnings management behaviour by Chinese firms changes in line with changing regulatory benchmarks

  Abstract
• Published Research Articles
  December 31, 2006 IST
  Independent Non-Executive Directors and Earnings Management in the UK
  Mark MulgrewJohn Forker

  This paper examines the association between opportunistic income increasing earnings management and corporate governance in UK firms, focusing on the independence of non-executive directors on the board and audit committee.

  Abstract