Update search
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Type
Date
Availability
1-2 of 2
Keywords: Discretionary accruals
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
The relationship between auditing industry specialization and the relative derivatives use for earnings management: evidence from China
Available to Purchase
International Journal of Emerging Markets (2025) 20 (2): 863–886.
Published: 12 May 2023
.... (2015) explained that the substitution relationship between derivative hedging and discretionary accrual was significantly attenuated, and that earnings volatility associated with derivative hedging significantly increased after the adoption of FAS 133. However, earnings management via financial...
Journal Articles
Earnings management in corporate enterprises in India: A test for multi-nationality, reputation and related variables
Available to Purchase
International Journal of Emerging Markets (2018) 13 (6): 1820–1834.
Published: 29 November 2018
...” wherein companies have global operations. The purpose of this paper is to analyze the EM practices of corporate enterprises in India about multi-nationality, reputation and related determinants. Design/methodology/approach The present study employs DeAngelo model for calculating discretionary accruals...
