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Articles (14)

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1-10 of 14 results for downward earnings management

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Select article: Evidence for the Existence of Downward Real-Activity Earnings Management

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Research article

First published 2016-4

Evidence for the Existence of Downward Real-Activity Earnings Management

Bill Francis, Iftekhar Hasan, Lingxiang Li

Journal of Accounting,Auditing & Finance

Select article: Signaling Versus Free Cash Flow Theory: What Does Earnings Management Reveal About Dividend Initiation?

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Research article

First published 2019-4

Signaling Versus Free Cash Flow Theory: What Does Earnings Management Reveal About Dividend Initiation?

Deborah Drummond Smith, Anita K. Pennathur

Journal of Accounting,Auditing & Finance

Select article: Health Insurer Bargaining Power and Firms’ Incentives to Manage Earnings: Evidence From an Economic Shock

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Research article

First published 2019-7

Health Insurer Bargaining Power and Firms’ Incentives to Manage Earnings: Evidence From an Economic Shock

Francesco Bova, Yiwei Dou, Ole-Kristian Hope

Journal of Accounting,Auditing & Finance

Select article: Management Buyouts and Earnings Management

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Research article

First published 1997-10

Management Buyouts and Earnings Management

Y. Woody Wu

Journal of Accounting,Auditing & Finance

Select article: Evidence on the Management of Earnings Components

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Review article

First published 2001-10

Evidence on the Management of Earnings Components

Elizabeth Plummer, David P. Mest

Journal of Accounting,Auditing & Finance

Select article: Earnings Management Around Debt-Covenant Violations – An Empirical Investigation Using a Large Sample of Quarterly Data

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Research article

First published 2013-10

Earnings Management Around Debt-Covenant Violations – An Empirical Investigation Using a Large Sample of Quarterly Data

Anand Jha

Journal of Accounting,Auditing & Finance

Select article: The “Numbers Game” in the Pre- and Post-Sarbanes-Oxley Eras

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Research article

First published 2009-10

The “Numbers Game” in the Pre- and Post-Sarbanes-Oxley Eras

Eli Bartov, Daniel A. Cohen

Journal of Accounting,Auditing & Finance

Select article: Can Corporate Social Responsibility Counteract Managers’ Incentives to Manage Earnings?

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Research article

First published 2024-10

Can Corporate Social Responsibility Counteract Managers’ Incentives to Manage Earnings?

Christopher P. Agoglia, Cathy A. Beaudoin, Stephen Kuselias [...]

Journal of Accounting,Auditing & Finance

Select article: The Strength of Showing Weakness: Organizational Supplication and Investor Reactions to Workforce Downsizing

Open access

Research article

First published 2025

The Strength of Showing Weakness: Organizational Supplication and Investor Reactions to Workforce Downsizing

Matthias Brauer, Louis Vandepoele

Journal of Management

Select article: Managerial Overconfidence and Dividend Stickiness

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Research article

First published 2025-1

Managerial Overconfidence and Dividend Stickiness

Jui-Chia Lin, Min-Teh Yu

Journal of Accounting,Auditing & Finance

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