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Earnings quality under financial crisis: A global empirical investigation · Study

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ArticleEarnings quality under financial crisis: A global empirical investigation

Antonios Persakis2014

Article2014

Earnings quality under financial crisis: A global empirical investigation

Antonios Persakis · George Emmanuel Iatridis

91 citations·0/0 files stored·Journal of Multinational Financial Management

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1995Earnings, Book Values, and Dividends in Equity Valuation*1990Additional evidence on equity ownership and corporate value 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences

Cited by

2017Business group affiliation, earnings management and audit quality: evidence from Bangladesh 2022The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence 2016The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study 2022Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries 2015Do managers manipulate earnings prior to management buyouts?

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2016Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspectivearticle · 24 shared references 2015Cost of capital, audit and earnings quality under financial crisis: A global empirical investigationarticle · 20 shared references 2010Understanding earnings quality: A review of the proxies, their determinants and their consequencesarticle · 18 shared references 2019Intervención de los auditores en la gestión de resultados durante la crisis económicaarticle · 18 shared references 2012The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Unionarticle · 17 shared references 2023Detecting Earnings Managementthesis · 17 shared references

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Year2014

Typearticle

Published2014-12-27

VenueJournal of Multinational Financial Management

ISSN-L1042-444X

Languageen

Citations91

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.mulfin.2014.12.002

openalex_workW1970217741

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2020Studying the relationship between managerial ability and real earnings management in economic and financial crisis conditions

2019Business cycles and earnings management strategies: a study in Brazilian public firms,

2023Corporate social responsibility: opportunistic behavior under earnings management?