Keywords: مدیریت سود ; In-process research and development; Acquisition accounting; Accounting change; Economic decisions; Earnings management
مقالات ISI مدیریت سود (ترجمه نشده)
مقالات زیر هنوز به فارسی ترجمه نشده اند.
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در صورتی که به ترجمه آماده هر یک از مقالات زیر نیاز داشته باشید، می توانید سفارش دهید تا مترجمان با تجربه این مجموعه در اسرع وقت آن را برای شما ترجمه نمایند.
Keywords: مدیریت سود ; Earnings management; Board external connectedness; Learning effect
Keywords: مدیریت سود ; Accruals strategy and incentives; Financial crisis; Earnings management; Accruals quality
Keywords: مدیریت سود ; Earnings management; Real activities management; Investors’ perceptions
Keywords: مدیریت سود ; Financial distress; Earnings management; GDP; Big 4 auditor
Keywords: مدیریت سود ; Earnings management; Earnings quality; Accounting choice; Financial reporting; Auditing; Corporate governance; Experimental design; Surveys; Regulation
Keywords: مدیریت سود ; Ethics; Corporate social responsibility; Earnings management; Banking institutions
Keywords: مدیریت سود ; G01 Financial Crises; M41 AccountingFinancial crisis; Earnings management; Europe; IFRS; Investor protection; Accounting quality
VC political connections and IPO earnings management
Keywords: مدیریت سود ; G24; G32; Earnings management; Venture capital; Political connections; VC exits;
Benefits of public reporting: Evidence from IPOs backed by listed private equity firms
Keywords: مدیریت سود ; Listed private equity; IPO; Earnings management; G24; D80;
The impact of audit quality on real and accrual earnings management around IPOs
Keywords: مدیریت سود ; Earnings management; Discretionary accruals; Real activities manipulation; Audit quality; Initial public offering; G14; M40; M41; M42;
Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures
Keywords: مدیریت سود ; Culture; Earnings management; IFRS;
Discontinuities in earnings and earnings change distributions after J-SOX implementation: Empirical evidence from Japan
Keywords: مدیریت سود ; G38; M41; M48; Earnings distribution; Earnings management; Loss avoidance; Earnings decrease avoidance; Sarbanes-Oxley Act; Financial Instruments and Exchange Act of Japan;
Exploring the link between internationalization of top management and accounting quality: The CFO's international experience matters
Keywords: مدیریت سود ; Top management teams; Top management demographics; International executives; Top management internationalization; Board internationalization; CEO; CFO; Earnings management; Accounting quality;
Earnings management before IPOs: Are institutional investors misled?
Keywords: مدیریت سود ; IPO; Institutional investors; Earnings management; Auction;
Do institutional investors reinforce or reduce agency problems? Earnings management and the post-IPO performance
Keywords: مدیریت سود ; Agency problem; Earnings management; Institutional investors; Post-IPO performance;
The association between earnings forecast in IPOs prospectuses and earnings management: An empirical analysis
Keywords: مدیریت سود ; G2; G28; G17; G1; G11; Initial public offerings; Earnings forecasts; Earnings management; Long-run performance;
Impact of IFRS on Earnings Management: Comparison of Pre-Post IFRS Era in Pakistan
Keywords: مدیریت سود ; IFRS; Earnings Management; Modified Jones Model; Pakistan;
Earnings management surrounding M&A: Role of economic development and investor protection
Keywords: مدیریت سود ; G14; G15; G34; Mergers & acquisitions; Earnings management; Investor protection;
R&D capitalization and audit fees: Evidence from China
Keywords: مدیریت سود ; Capitalized development costs; Earnings Management; Audit fees; Regulation of Stock Markets;
Insight into the variables used to manage the goodwill impairment test under IAS 36
Keywords: مدیریت سود ; Goodwill write-off; IAS 36; Impairment test; Earnings management;
The impact of SME's pre-bankruptcy financial distress on earnings management tools
Keywords: مدیریت سود ; Bankruptcy; Earnings management; Real activity manipulation; Accrual manipulation; SMEs; Panel data; G33; M41; M21; C33;
Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia
Keywords: مدیریت سود ; Accounting quality; Earnings management; IFRS adoption; Audit committee effectiveness; AustraliaM40; M41
CEO tenure and earnings management
Keywords: مدیریت سود ; G3; M41; M43; CEO career concerns; CEO reputation; Horizon problem of departing CEOs; Earnings management;
Discussion of “Audit committee financial expertise and earnings management: The role of status” by Badolato, Donelson, and Ege (2014)
Keywords: مدیریت سود ; Audit committees; Earnings management; Status; Financial expertise;
How entrenched managers beat earnings expectations before and after SOX
Keywords: مدیریت سود ; G34; G14Corporate governance; Management entrenchment; Earnings expectation; Earnings management; Expectation management; Sarbanes–Oxley Act (SOX)
The effect of IFRS on earnings management in Brazilian non-financial public companies
Keywords: مدیریت سود ; G34; G38; M10; M41; Earnings management; IFRS; Brazil; Economic regulated sectors;
The impact of SOX on opportunistic management behavior
Keywords: مدیریت سود ; US GAAP; SOX; Earnings management; Managed earnings component; Analyst estimates; M410; M480;
How should we think about earnings quality? A discussion of “Earnings quality: Evidence from the field”
Keywords: مدیریت سود ; G30; M14; M41; Earnings quality; Earnings management; FASB; Survey methods; CFOs;
The impact of IFRS on accounting quality: Evidence from Greece
Keywords: مدیریت سود ; IFRS; Value Relevance; Asymmetric Timeliness; Earnings Management; Greece;
Profiting from gaizhi: Management buyouts during China's privatization
Keywords: مدیریت سود ; P3; L3; L2; G3; Privatization; Moral hazard; Earnings management;
Keywords: مدیریت سود ; Corporate governance; Earnings management; Environmental uncertainty; Information asymmetry
Keywords: مدیریت سود ; Earnings management; Disclosure management; Nonprofit accounting
Keywords: مدیریت سود ; Lease accounting; Transaction structuring; Earnings management; Management credibility
Estimating discretionary accruals using a grouping genetic algorithm
Keywords: مدیریت سود ; Earnings management; Discretionary accruals; Genetic algorithms;
The conditional nature of board characteristics in constraining earnings management in private family firms
Keywords: مدیریت سود ; Earnings management; Outside directors; CEO duality; Private family firms
Motives and consequences of IPOs in cold periods
Keywords: مدیریت سود ; Initial Public Offerings; Earnings management
CEO's financial experience and earnings management
Keywords: مدیریت سود ; G32; G34; M41; Financial experience; Earnings management; Management turnover; CEO;
Does earnings management lead to favorable IPO price formation or further underpricing? Evidence from Japan
Keywords: مدیریت سود ; G14; G15; G32; M41; Initial public offerings; IPO underpricing; New issue puzzle; Earnings management;
Information asymmetry, mutual funds and earnings management: Evidence from China
Keywords: مدیریت سود ; G12; G14; G18; M41Information asymmetry; Mutual funds; Earnings management
Insider trading, accrual abuse, and corporate governance in emerging markets — Evidence from Taiwan
Keywords: مدیریت سود ; G02; G12; G14; G32; G34; G38Abnormal accruals; Control rights; Corporate governance; Earnings management; Family control; Insider trading
Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece
Keywords: مدیریت سود ; M41; H26Book–tax conformity; IFRS adoption; Earnings management; Greece
Split-share reform and earnings management: Evidence from China
Keywords: مدیریت سود ; Split-share reform; Earnings management; China; Tradable shares;
Earnings management and accrual anomaly across market states and business cycles
Keywords: مدیریت سود ; Earnings management; Market state; Accrual anomaly;
Mining financial distress trend data using penalty guided support vector machines based on hybrid of particle swarm optimization and artificial bee colony algorithm
Keywords: مدیریت سود ; Corporate governance; Earnings management; Financial failure; Evolutionary artificial bee colony algorithm; Penalty guided support vector machines
Earnings management and auditor specialization in the post-sox era: An examination of the banking industry
Keywords: مدیریت سود ; M41; N22; C12; Auditor specialization; Auditor industry expertise; Loan loss provision; Banking industry; Income smoothing; Earnings management;
The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals
Keywords: مدیریت سود ; Agency theory; China; Earnings management; Management style
Evidence of earnings management using accruals as a measure of accounting discretion
Keywords: مدیریت سود ; Earnings management; Income smoothing; Accruals;
Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
Keywords: مدیریت سود ; C23; G21; M41; Earnings management; Income smoothing; Hidden reserves; Prospect theory; Financial institution;
The effects of venture capital syndicate diversity on earnings management and performance of IPOs in the US and UK: An institutional perspective
Keywords: مدیریت سود ; G14; G32; M41; Earnings management; Initial public offerings; Venture capital; Conflicts of interest; Institutions;