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Keywords: Creative accounting
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Journal Articles
Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2010) 36 (9): 785–798.
Published: 10 August 2010
... Financial reporting Creative accounting Australia New Zealand Tyrone M. Carlin can be contacted at: t.carlin@econ.usyd.edu.au The importance of the discount rate selection decision is clear from the wording of IAS 36. It is plain on any reading of IAS 36 that the discount rates employed...
Journal Articles
Growth opportunities and earnings management
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2001) 27 (12): 72–81.
Published: 01 December 2001
... opportunities are low. © MCB UP Limited 2001 Accounting research Multinationals Growth Creative accounting Income Political risk USA ...
Journal Articles
The impact of free cash flow, financial leverage and accounting regulation on earnings management in Australia’s “old” and “new” economies
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2001) 27 (12): 18–39.
Published: 01 December 2001
... 2001 Accounting research Creative accounting Regulations Australia ...
Journal Articles
Earnings management: a perspective
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2001) 27 (12): 3–17.
Published: 01 December 2001
... MCB UP Limited 2001 Islam Accounting research Creative accounting Income Motivation Volume 27 Number 12 2001 3 Earnings Management: A Perspective by Messod D. Beneish, Indiana University, Kelley School of Business, Bloomington, Indiana 47401 Abstract The paper provides a perspective...
Journal Articles
The impact of multinationality on the informativeness of earnings and accounting choices
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2001) 27 (12): 82–94.
Published: 01 December 2001
... of accounting earnings. © MCB UP Limited 2001 Accounting research Multinationals Creative accounting Financial reporting Theory Managerial Finance 82 The Impact of Multinationality on the Informativeness of Earnings and Accounting Choices by Ahmed Riahi-Belkaoui and Ronald D. Picur Abstract...
Journal Articles
Investment opportunity sets, accounting‐based regulatory contracts, and accounting discretion
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2001) 27 (3): 16–30.
Published: 01 March 2001
... 2001 Accounting research Creative accounting Regulations Investment Banking USA Managerial Finance 16 Investment Opportunity Sets, Accounting-based Regulatory Contracts, and Accounting Discretion by Malcolm J. McLelland*, University of Illinois at Chicago 1. Introduction This article...
Journal Articles
Changes in corporate management: do they have an impact on share prices and company earnings?
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2000) 26 (9): 66–79.
Published: 01 September 2000
... Accounting policies Creative accounting United Kingdom Managerial Finance 66 Changes in Corporate Management: Do They Have An Impact On Share Prices and Company Earnings? by J. Dahyaa, Department of Accounting and Finance, Cardiff Business School, A. A. Lonie and D. M. Power, Department of Accountancy...
Journal Articles
Earnings‐based compensation schemes and discretionary accrual and expenditure decisions over CEO tenure
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (1999) 25 (9): 89–118.
Published: 01 September 1999
... executives Creative accounting Performance measurement USA © MCB UP Limited 1999 ...
