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Will the Change from Four to Three Classifications of Financial Assets Lead to a Substitution of Accrual Earnings Management for Real Earnings Management?
(Articles)
Congyue Luo
Open Journal of Accounting
Vol.11 No.1
,December 23, 2021
DOI:
10.4236/ojacct.2022.111001
342
Downloads
1,380
Views
Citations
Does Intellectual Capital Efficiency Affect Earnings Quality? Evidence for Jordanian Listed Companies
(Articles)
Samih M. A. Sowaity
Open Journal of Accounting
Vol.11 No.2
,March 23, 2022
DOI:
10.4236/ojacct.2022.112006
631
Downloads
2,665
Views
Citations
P/B Ratio to Stock Price and Correlation Analysis of Other Financial Indicators
(Articles)
L. Naranchimeg
,
B. Bolor
iBusiness
Vol.14 No.1
,March 24, 2022
DOI:
10.4236/ib.2022.141002
382
Downloads
2,309
Views
Citations
The Impact of Green Technology Innovation of New Energy Companies on Earnings Sustainability in China—Based on the Regulatory Effect of Green Finance Development
(Articles)
Wenli Zhu
,
Jinglan Zou
American Journal of Industrial and Business Management
Vol.12 No.8
,August 16, 2022
DOI:
10.4236/ajibm.2022.128073
348
Downloads
1,913
Views
Citations
The Informativeness of Non-GAAP Earnings: Empirical Evidence on China
(Articles)
Jinyu Wang
,
Georgios Georgakopoulos
,
Kanellos Toudas
,
Paraskevi Boufounou
Theoretical Economics Letters
Vol.13 No.4
,August 31, 2023
DOI:
10.4236/tel.2023.134059
177
Downloads
641
Views
Citations
Research on the Impact of Blockchain Technology on Real Earnings Management of Listed Companies
(Articles)
Yuan Zhang
,
Cuiping Guan
Open Journal of Accounting
Vol.12 No.4
,October 12, 2023
DOI:
10.4236/ojacct.2023.124007
366
Downloads
1,430
Views
Citations
The Impact of Separation between Control Rights and Earnings Distribution Rights and the Mandatory Establishment of the Independent Director Mechanism on Investment in Intangible Assets
(Articles)
Ya-Hui Luo
,
Jen-Ten Liu
,
Chia-Chi Lee
Journal of Mathematical Finance
Vol.14 No.2
,March 7, 2024
DOI:
10.4236/jmf.2024.142008
176
Downloads
580
Views
Citations
The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations
(Articles)
Tariq Darabee
,
Aida Mousa
Open Journal of Accounting
Vol.14 No.1
,December 4, 2024
DOI:
10.4236/ojacct.2025.141001
103
Downloads
732
Views
Citations
The Nexus of Advancements in Egyptian Accounting Standards with Earnings Management
(Articles)
Rady Hassan Ismail Hussein
,
Shengdao Gan
Open Journal of Accounting
Vol.14 No.1
,December 18, 2024
DOI:
10.4236/ojacct.2025.141002
63
Downloads
326
Views
Citations
Shipping: How a Low-Earnings Industry Has Created Very Rich Owners? The Stopford’s Paradox
(Articles)
Alexandros M. Goulielmos
Modern Economy
Vol.13 No.10
,October 31, 2022
DOI:
10.4236/me.2022.1310076
239
Downloads
1,180
Views
Citations
The Effect of CAMEL Model on Loan Portfolio Quality of the Haitian Banking Sector
(Articles)
Rocheny Sifrain
Journal of Financial Risk Management
Vol.13 No.1
,January 26, 2024
DOI:
10.4236/jfrm.2024.131002
216
Downloads
742
Views
Citations
Effect of Crude Oil Prices and Production on the Performance of Nigerian Gross Domestic Product: A Conceptual Framework
(Articles)
Sule-Iko Sadeeq Sani Sami
,
Murtala Taiwo
Journal of Human Resource and Sustainability Studies
Vol.11 No.3
,September 13, 2023
DOI:
10.4236/jhrss.2023.113038
385
Downloads
3,528
Views
Citations
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