Full Length Research Paper
References
|
Aharony J, Lee CWJ, Wong TJ (2000). Financial packaging of IPO firms in China. J. Account. Res. 38(1):103-126. |
|
|
Almazan A, Hartzell JC, Starks LT (2005). Active institutional shareholders and costs of monitoring: Evidence from executive compensation. Financ. Manage. 34(4):5-35. |
|
|
Baber V, Kang S (2002). The impact of split adjusting and rounding on analysts' forecast error calculations. Account. Horiz. 16(4):277-289. |
|
|
Bange M, De Bondt W (1998). R&D budgets and corporate earnings targets. J. Corp. Financ. 4(2):153-84. |
|
|
Baralexis S (2004). Creative accounting in small advancing countries: The Greek case. Manage. Audit. J. 19(3):440-461. |
|
|
Barber BM, Odean T (2001). Boys will be boys: Gender, overconfidence, and common stock investment. Q. J. Econ. 116(1):261-292. |
|
|
Beatty AL, Ke B, Petroni KR (2002). Earnings management to avoid earnings declines across publicly and privately held banks. Account. Rev. 77(3):547-570. |
|
|
Beaver WH, McNichols MF, Nelson KK (2007). An alternative interpretation of the discontinuity in earnings distributions. Rev. Account. Stud. 12(4):525-556. |
|
|
Bernardi RA, Arnold DF (1997). An examination of moral development within public accounting by gender, staff level, and firm. Contemp. Account. Res. 14(4):653-668. |
|
|
Betz M, O'Connell L, Shepard JM (1989). Gender differences in proclivity for unethical behavior. J. Bus. Ethics 8(5):321-324. |
|
|
Beuselinck C, Blanco B, Garcia Lara JM (2013). The Role of Foreign Shareholders in Disciplining Financial Reporting. |
|
|
Bliss RT, Potter ME (2002). Mutual fund managers: Does gender matter? J. Bus. Econ. Stud. 8(1):1-15. |
|
|
Brown LD, Caylor ML (2005). A temporal analysis of earnings management thresholds: propensities and valuation consequences. |
|
|
Account. Rev. 80(2):423-440. |
|
|
Burgstahler DC, Dichev I (1997). Earnings management to avoid earnings decreases and losses. J. Account. Econ. 24(1):99-126. |
|
|
Bushee B (1998). Institutional investors, long-term investment, and earnings management. |
|
|
Byrnes JP, Miller DC (1999). Gender differences in risk taking: A meta-analysis. Psychol. Bull. 125(3):367. |
|
|
Capalbo F, Frino A, Mollica V, Palumbo R (2014). Accrual-based earnings management in state owned companies: Implications for transnational accounting regulation. Account. Audit. Accountab. J. 27(6):1026-1040. |
|
|
Chen KC, Yuan H (2004). Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues. Account. Rev. 79(3):645-665. |
|
|
Chung R, Firth M, Kim JB (2002). Institutional monitoring and opportunistic earnings management. J. Corp. Financ. 8(1):29-48. |
|
|
Claessens S, Fan JPH (2002). Corporate governance in Asia: A survey. Int. Rev. Financ. 3(2):71-103. |
|
|
Collins DW, Pincus M, Xie H (1999). Equity valuation and negative earnings: the role of book value of equity. Account. Rev. 74(1):29-61. |
|
|
Coppens L, Peek E (2005). An analysis of earnings management by European private firms. J. Int. Account. Audit. Taxat. 14(1):1-17. |
|
|
Cornett MM, Marcus AJ, Tehranian H (2008). Corporate governance and pay-for-performance: the impact of earnings management. J. Financ. Econ. 87(2):357-373. |
|
|
Daske H, Gebhardt G, McLeay S (2006). The distribution of earning relative to targets in the European Union. Account. Bus. Res. 36(3):137-168. |
|
|
Dechow PM, Ge W, Schrand C (2010). Understanding earnings quality: a review of the proxies, their determinants and their consequences. J. Account. Econ. 50(2-3):344-401. |
|
|
Dechow PM, Richardson SA, Tuna I (2003). Why are earnings kinky? An examination of the earnings management explanation. Rev. Account. Stud. 8(2/3):355-384. |
|
|
Degeorge F, Patel J, Zeckhauser R (1999). Earnings management to exceed thresholds. J. Bus. 72(1):1-33. |
|
|
Ding Y, Zhang H, Zhang J (2007). Private vs state ownership and earnings management: evidence from Chinese listed companies. Corp. Gov. 15(2):223-238. |
|
|
Duggal R, Millar JA (1999). Institutional ownership and firm performance: The case of bidder returns. J. Corp. Financ. 5(2):103-117. |
|
|
Durtschi C, Easton P (2005). Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto. J. Account. Res. 43(4):557-592. |
|
|
Durtschi C, Easton P (2009). Earnings management? Erroneous inferences based on earnings frequency distributions. J. Account. Res. 47(5):1249-1281. |
|
|
Dwyer PD, Gilkeson JH, List JA (2002). Gender differences in revealed risk taking: Evidence from mutual fund investors. Econ. Lett. 76(2):151-158. |
|
|
Easton P (1999). Security returns and the value relevance of accounting data. Account. Horiz. 13(4):399-412. |
|
|
Ebrahim A (2007). Earnings management and board activity: An additional evidence. Rev. Account. Financ. 6(1):42-58. |
|
|
Eynon G, Hill NT, Stevens KT (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. J. Bus. Ethics 16(12-13):1297-1309. |
|
|
Ford RC, Richardson WD (1994). Ethical decision making: A review of the empirical literature. J. Bus. Ethics 13(3):205-221. |
|
|
Gavana G, Guggiola G, Marenzi A (2013). Evolving connections between tax and financial reporting in Italy. Account. Euro. 10(1):43-70. |
|
|
Gore P, Pope P, Singh A (2007). Earnings management and the distribution of earnings relative to targets: UK evidence. Account. Bus. Res. 37(2):123-150. |
|
|
Graham JF, Stendardi EJ, Myers JK, Graham MJ (2002). Gender differences in investment strategies: An information processing perspective. Int. J. Bank Mark. 20(1):17-26. |
|
|
Hamdi FM, Zarai MA (2012). Earnings management to avoid earnings decreases and losses: empirical evidence from Islamic banking industry. Res. J. Financ. Account. 3(3):88-107. |
|
|
Hayn C (1995). The information content of losses. J. Account. Econ. 20(2):125-153. |
|
|
Healy PM, Wahlen JM (1999). A review of the earnings management literature and its implications for standard setting. Account. Horiz. 13(4):365-383. |
|
|
Holland D, Ramsey A (2003). Do Australian companies manage earnings to meet simple earnings benchmarks? Account. Financ. 43(1):41-62. |
|
|
Holland D (2004). Earnings management: a methodological review of the distribution of reported earnings approach. |
|
|
Huang SLCLH, Hsiao HC (2011). Study of earnings management and audit quality. Afr. J. Bus. Manage. 5(7):2686-2699. |
|
|
Jacob J, Jorgensen BN (2007). Earnings management and accounting income aggregation. J. Account. Econ. 43(2-3):369-390. |
|
|
Jianakoplos NA, Bernasek A (1998). Are women more risk averse? Econ. Inq. 36(4):620-630. |
|
|
Johnson JEV, Powell PL (1994). Decision making, risk and gender: Are managers different? Br. J. Manage. 5(2):123-138. |
|
|
Kerstein J, Rai A (2007). Intra-year shifts in the earnings distribution and their implications for earnings management. J. Account. Econ. 44(3):399-419. |
|
|
Khazanchi D (1995). Unethical behavior in information systems: The gender factor. J. Bus. Ethics 14(9):741-749. |
|
|
Koh PS (2003). On the association between institutional ownership and aggressive corporate earnings management in Australia. Br. Account. Rev. 35(2):105-128. |
|
|
Lahr H (2014). An improved test for earnings management using kernel density estimation. Euro. Account. Rev. 23(4):559-591. |
|
|
Liu Q, Lu ZJ (2007). Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective. J. Corp. Financ. 13(5):881-906. |
|
|
Marques M, Rodrigues LL, Craig R (2011). Earnings management induced by tax planning: the case of Portuguese private firms. J. Int. Account. Audit. Taxat. 20(2):83-96. |
|
|
McNichols MF (2003). Discussion of "Why are Earnings Kinky? An examination of the earnings management explanation". Rev. Account. Stud. 8(2-3):385-391. |
|
|
Moreira JAC (2006). Are financing needs a constraint to earnings management? Evidence from private Portuguese firms. |
|
|
Olsen R, Cox C (2001). The influence of gender on the perception and response to investment risk: The case of professional investors. J. Behav. Financ. 2(1):29-36. |
|
|
Phillips JD, Pincus M, Rego SO, Wan H (2004). Decomposing changes in deferred tax assets and liabilities to isolate earnings management activities. J. Am. Taxat. Assoc. 26(supplement):43-66. |
|
|
Poli S (2013a). Small-sized companies' earnings management: evidence from Italy. Int. J. Account. Financ. Report. 3(2):93-109. |
|
|
Poli S (2013b). The Italian unlisted companies' earnings management practices: the impacts of fiscal and financial incentives, Res. J. Financ. Account. 4(11):48-60. |
|
|
Poli S (2015a). Do Ownership Structure Characteristics Affect Italian Private Companies' Propensity to Engage in the Practices of "Earnings Minimization" and "Earnings Change Minimization"? Int. J. Econ. Financ. 7(6):193-207. |
|
|
Poli S (2015b). The links between accounting and tax reporting: the case of the bad debt expense in the Italian context. Int. Bus. Res. 8(5):93-100. |
|
|
Porter M (1992). Capital choices: Changing the way America invests in industry. J. Appl. Corp. Financ. 5(2):4-16. |
|
|
Pound J (1988). Proxy contest and the efficiency of shareholder oversight. J. Financ. Econ. 20:237-265. |
|
|
Revsine L, Collins D, Johnson W, Mittelstaedt F (2009). Financial reporting and analysis (4th ed.). New Jersey, NJ: Prentice Hall. |
|
|
Roodposhti FR, Chashmi SN (2011). The impact of corporate governance mechanisms on earnings management. Afr. J. Bus. Manage. 5(11):4143-4151. |
|
|
Roxas M, Stoneback J (2004). The importance of gender across cultures in ethical decision making. J. Bus. Ethics 50:149-165. |
|
|
Roychowdhury S (2006). Earnings management through real activities manipulation. J. Account. Econ. 42(3):335-370. |
|
|
Ruegger D, King EW (1992). A study of the effect of age and gender upon student business ethics. J. Bus. Ethics 11(3):179-186. |
|
|
Schubert R (2006). Analyzing and managing risks - on the importance of gender differences in risk attitudes. Manage. Financ. 32(9):706-715. |
|
|
Sundaramurthy C, Rhoades DL, Rechner PL (2005). A Meta-analysis of the effects of executive and institutional ownership on firm performance. J. Manage. Issues 17(4):494-510. |
|
|
Sunden AE, Surette BJ (1998). Gender differences in the allocation of assets in retirement savings plans. Am. Econ. Rev. 88(2):207-211. |
|
|
Wang L, Yung K (2011). Do state enterprises manage earnings more than privately owned firms? The case of China. J. Bus. Finan. Account. 38(7â€8):794-812. |
|
|
Watson J, McNaughton M (2007). Gender differences in risk aversion and expected retirement benefits. Financ. Anal. J. 63(4):52-62. |
|
|
Watson J, Robinson S (2003). Adjusting for risk in comparing the performances of male- and female-controlled SMEs. J. Bus. Venturing 18(6):773-788. |
|
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
