Discretionary Accrual - Articles - Scientific Research Publishing

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 254 Downloads 1,919 Views Citations
Quality Analysis of Earnings Reported by Banks in Dynamic and Less Dynamic Financial Markets by Applying IAS 39 for Measuring Financial Instruments-Case Study: Mozambique and Portugal (Articles)

Crisódio José Elias, Amarildo Pena Vasco

Open Journal of Accounting Vol.9 No.3, July 31, 2020

DOI: 10.4236/ojacct.2020.93004 809 Downloads 2,336 Views Citations
An Empirical Research on the Funds Managers’ Skill and Accrual Quality Risk Premium: The Evidence from China (Articles)

Qian Yang

Open Journal of Business and Management Vol.6 No.2, April 26, 2018

DOI: 10.4236/ojbm.2018.62027 782 Downloads 1,827 Views Citations
The Research on Venture Capital’s Effect on Earnings Management of Listed Companies of GEM before IPO: Evidence from China (Articles)

Ruting Feng

Modern Economy Vol.6 No.5, May 26, 2015

DOI: 10.4236/me.2015.65058 5,502 Downloads 7,527 Views Citations
Pass/Fail and Discretionary Grading: A Snapshot of Their Influences on Learning (Articles)

Sherri Melrose

Open Journal of Nursing Vol.7 No.2, February 14, 2017

DOI: 10.4236/ojn.2017.72016 2,610 Downloads 7,916 Views Citations
This article belongs to the Special Issue on Nurse Education
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting (Articles)

Fabio Giulio Grandis, Giorgia Mattei

Open Journal of Accounting Vol.1 No.2, October 26, 2012

DOI: 10.4236/ojacct.2012.12004 7,260 Downloads 13,868 Views Citations
The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice? (Articles)

Roberto Jannelli, Cristina Tesone

Open Journal of Accounting Vol.2 No.4, October 21, 2013

DOI: 10.4236/ojacct.2013.24017 9,338 Downloads 14,203 Views Citations
Earnings Management in Baltic Listed Companies: A Study of the Consumer Good Industry (Articles)

Diana Bachtijeva, Vilte Cibutavičiūtė, Rasa Subačienė

Theoretical Economics Letters Vol.14 No.5, October 28, 2024

DOI: 10.4236/tel.2024.145089 97 Downloads 640 Views Citations
New Changes of Financial Risks in Colleges and Universities and Coping Strategies after the Implementation of the New Government Accounting System (Articles)

Linan Su

Open Journal of Social Sciences Vol.14 No.1, December 31, 2025

DOI: 10.4236/jss.2026.141001 32 Downloads 192 Views Citations

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