Articles tagged with: accruals

Effect of board characteristics on real and accrual-based earnings management: Evidence from Vietnamese listed non-financial firms

Cao Thi Nhan Anh
Investment Management and Financial Innovations Volume 23 2026, Issue #3

ESG performance, tax reform, and accrual earnings management: Evidence from Saudi Arabia’s VAT reform

Fathi Jouini, Ahlem Selma Messai
Investment Management and Financial Innovations Volume 23 2026, Issue #3

Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities

Ambani Tshikovhi, Emmanuel K. Oseifuah, Arthur Reynolds
Public and Municipal Finance Volume 14 2025, Issue #1

Impact of intellectual capital on earnings management and financial performance

Gizela Eleonora Hermando, Felizia Arni Rudiawarni, Dedhy Sulistiawan, Elżbieta Bukalska
Investment Management and Financial Innovations Volume 20 2023, Issue #3

What do we know about empirical joint audit research? A literature review

Patrick Velte
Accounting and Financial Control Volume 1 2017, Issue #1