Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation
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DOI: 10.1111/1468-5957.00238
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Cited by:
- Hervé Stolowy & Gaetan Breton, 2000.
"A Framework for the Classification of Accounts Manipulations,"
Working Papers
hal-00597249, HAL.
- STOLOWY, Herve & BRETON, Gaetan, 2000. "A framework for the classification of accounts manipulations," HEC Research Papers Series 708, HEC Paris.
- Ruslan Brukhanskyi, 2020. "Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
- Crisan Sorana Adina, 2013. "Can Asset Revaluation Be Manipulative? - A Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1198-1209, July.
- Lopes, Alexsandro Broedel & Walker, Martin, 2012. "Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil," The British Accounting Review, Elsevier, vol. 44(2), pages 53-67.
- Ole‐Kristian Hope, 2003. "Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 235-272, May.
- Mohammad Reza Dalvi & Ebrahim Baghi, 2013. "Survey of Profit Smoothing through the Sale of Corporate Assets," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 208-214, October.
- Mao, Yaping & Renneboog, Luc, 2015.
"Do managers manipulate earnings prior to management buyouts?,"
Journal of Corporate Finance, Elsevier, vol. 35(C), pages 43-61.
- Mao, Y. & Renneboog, L.D.R., 2013. "Do Managers Manipulate Earnings Prior to Management Buyouts?," Discussion Paper 2013-055, Tilburg University, Center for Economic Research.
- Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Other publications TiSEM a149f02c-c03f-438d-b71a-b, Tilburg University, School of Economics and Management.
- Mao, Y. & Renneboog, L.D.R., 2013. "Do Managers Manipulate Earnings Prior to Management Buyouts?," Other publications TiSEM 366e26db-8158-44ca-9ef0-a, Tilburg University, School of Economics and Management.
- Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.
- Don Herrmann & Tatsuo Inoue & Wayne B. Thomas, 2003. "The Sale of Assets to Manage Earnings in Japan," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 89-108, March.
- George Emmanuel Iatridis & George Kilirgiotis, 2012. "Incentives for fixed asset revaluations: the UK evidence," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 5-20, May.
- Francesco Capalbo & Claudio Lupi & Margherita Smarra & Marco Sorrentino, 2021. "Elections and earnings management: evidence from municipally-owned entities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 707-730, September.
- A. Szczesny & A. Lenk & T. Huang, 2008. "Substitution, availability and preferences in earnings management: empirical evidence from China," Review of Managerial Science, Springer, vol. 2(2), pages 129-160, July.
- Haw, In-Mu & Ho, Simon S.M. & Hu, Bingbing & Zhang, Xu, 2013. "Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?," The International Journal of Accounting, Elsevier, vol. 48(4), pages 427-458.
- Crisan Sorana Adina, 2012. "FROM ACCOUNTING REGULATIONS TO VALUATION PRACTICE - THE APPRAISER'(tm)S ROLE IN TANGIBLE ASSETS'(tm) REVALUATION," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 648-654, December.
- Alexis Ngantchou, 2008. "Recentrage du cadre comptable, durcissement de l'environnement fiscal et persistance de la gestion des données comptables : Une étude du comportement des Petites et Moyennes Entreprises camerounaises," Post-Print halshs-00525819, HAL.
- Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
- Salvatore Madonna & Greta Cestari & Francesca Giuliani, 2021. "Asset revaluation: scelte manageriali in tempo di crisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 41-64.
- Sheng-Syan Chen & Yong-Chin Liu & I-Ju Chen, 2014. "Long-Run Stock Performance and Its Determinants for Asset Buyers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(5-6), pages 685-716, June.
- Oluwaseun Damilola Ajayi & Omokolade Akinsomi, 2022. "Do Internally Managed Reits Manage Earnings More Than Externally Managed Reits?," AfRES 2022-043, African Real Estate Society (AfRES).
- Rashid Zaman & Nader Atawnah & Muhammad Nadeem & Stephen Bahadar & Irfan Haider Shakri, 2022. "Do liquid assets lure managers? Evidence from corporate misconduct," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(7-8), pages 1425-1453, July.
- Missonier-Piera, Franck, 2007. "Motives for fixed-asset revaluation: An empirical analysis with Swiss data," The International Journal of Accounting, Elsevier, vol. 42(2), pages 186-205.
- Greiner, Adam J., 2015. "The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses," Advances in accounting, Elsevier, vol. 31(1), pages 33-41.
- Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 426-454, September.
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