Open Access
| Issue |
SHS Web of Conf.
Volume 92, 2021
The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
|
|
|---|---|---|
| Article Number | 02011 | |
| Number of page(s) | 6 | |
| Section | Behavioral Economics and Decision-Making | |
| DOI | https://doi.org/10.1051/shsconf/20219202011 | |
| Published online | 13 January 2021 | |
- Schipper, K. (1989). Commentary on Earnings Management. Accounting Horizons, 3(4, 5), 91-102. [Google Scholar]
- Watts, R., Zimmerman, J. (1986). Positive Accounting Theory, Prentice Hall. [Google Scholar]
- Khuong, N.V., Liem, N.T., Minh, M.T.H. (2020). Earnings management and cash holdings: Evidence from energy firms in Vietnam. Journal of international studies, 13(1). [Google Scholar]
- Khanh, M.T.H., Thu, P.A. (2019). The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms. Economics and Sociology, 12(4), 299-312. [CrossRef] [Google Scholar]
- Penman, S.H., Zhang, X.J. (2002). Accounting conservatism, the quality of earnings, and stock returns. Accounting Review, 77(2), 237–264. [CrossRef] [Google Scholar]
- Ball, R., Shivakumar, L. (2008). Earnings quality at initial public offerings. Journal of Accounting and Economics, 45(2-3), 324 – 349. [CrossRef] [Google Scholar]
- Tucker, J.W., Zarowin, P.A. (2006). Does income smoothing improve earnings informativeness? Accounting Review, 81(1), 251–270. [CrossRef] [Google Scholar]
- Ronen, J., Yaari, V. (2008). Earnings Management. New York, NY. [Google Scholar]
- Beyer, A. (2009). Capital market prices, management forecasts, and earnings management. Accounting Review, 84(6), 1713–1747. [CrossRef] [Google Scholar]
- Kanodia, C. (2006). Accounting disclosure and real effects. Foundations and Trends in Accounting, 1(3), 1–95. [CrossRef] [Google Scholar]
- Francis, J., Olsson, P., Schipper, K. (2006). Earnings quality. Foundations and Trends in Accounting, 1(4), 259–340. [CrossRef] [Google Scholar]
- Dechow, P.M., Ge, W., Schrand, C. (2010). Understanding earnings quality: a review of the proxies, their determinants and theirconsequences. Journal of Accounting and Economics, 50, 344–401. [CrossRef] [Google Scholar]
- Siekelova, A., Podhorska, I. (2020). Earnings Indicators under the Condition of Globalization. SHS Web of Conferences, 74, 01031. [Google Scholar]
- Durana, P., Valaskova, K., Chlebikova, D., Krastev, V., Atanasova, I. (2020). Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries. Risks, 8(2), 57. [CrossRef] [Google Scholar]
- Kliestik, T., Valaskova, K., Nica, E., Kovacova, M., Lazaroiu, G. (2020). Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries. Oeconomia Copernicana, 11(2), 371-400. [CrossRef] [Google Scholar]
- Fischer, P.E., Stocken, P.C. (2004). Effect of investor speculation on earnings management. Journal of Accounting Research, 42, 843–870. [CrossRef] [Google Scholar]
- Svabova, L., Valaskova, K., Durana, P., Kliestik, T. (2020). Dependency Analysis Between Various Profit Measures and Corporate Total Assets for Visegrad Group’s Business Entities. Organizacija, 53(1), 80-90. [CrossRef] [Google Scholar]
- Siekelova, A., Androniceanu. A., Durana P., Frajtova Michalikova. K. (2020). Earnings management (EM), initiatives and company size: An empirical study. Acta Polytechnica Hungarica, 17(9), 41-56 [CrossRef] [Google Scholar]
- Pisar, P., Bilkova, D. (2019). Controlling as a tool for SME management with an emphasis on innovations in the context of Industry 4.0. Equilibrium - Quarterly Journal of Economics and Economic Policy, 14(4), 763-785. [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.