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Keywords: M41
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Journal Articles
Journal of Economics, Finance and Administrative Science (2025) 30 (60): 250–267.
Published: 03 February 2025
...-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence maybe seen at http://creativecommons.org/licences/by/4.0/legalcode Global continuity performance Earnings management Brazilian electricity sector Earnings quality M41...
Journal Articles
Journal of Economics, Finance and Administrative Science (2023) 28 (56): 218–236.
Published: 06 November 2023
... governance Nonlinearity G23 G32 G34 M41 Davis-Friday and Frecka (2002) describe EM as “the intentional intervention of management to change the reported earnings number (by making operating decisions or by changing accounting procedures) from what it would otherwise have been...
Journal Articles
Journal of Economics, Finance and Administrative Science (2023) 28 (56): 273–286.
Published: 17 May 2023
... Mixed factorial design A22 A23 C90 D91 M41 This study investigates the behavioural aspect of budgetary slack as suggested by Daumoser et al. (2018) , in particular, examines the effect of gender and code of ethics on budgetary slack ethical judgment. The behavioural aspect...
