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Barth M.E. and Landsman W.R. (2010), How did Financial Reporting Contribute to the Financial Crisis?, European Accounting Review, 19 (3), pp. 399-423,, 10.1080/09638180.2010.498619
Benston G.J. and Hartgraves A.L. (2002), Enron: what happened and what we can learn from it, Journal of Accounting and Public Policy, 21 (2), pp. 105-127,, 10.1016/S0278-4254(02)00042-X
Dechow P., Ge W. and Schrand C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences, Journal of Accounting and Economics, 50(2), pp. 344-401,, 10.1016/j.jacceco.2010.09.001
Dechow P. and Skinner D.J. (2000), Earnings management: Reconciling the views of accounting academics, practitioners, and regulators, Accounting Horizons, 14 (2), pp. 235-250,, 10.2308/acch.2000.14.2.235
Fischer M. and Rosenzweig K. (1995), Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management, Journal of Business Ethics, 14 (6), pp. 433-444,, 10.1007/BF00872085
Godfrey J., Mather P. and Ramsay A. (2003), Earnings and impression management in financial reports: the case of CEO changes, Abacus, 39 (1), pp. 95-123,, 10.1111/1467-6281.00122
Gordon M. J. (1964), Postulates, principles and research in accounting, The Accounting Review, 39 (2), pp. 251-263.
Healy P.M. and Wahlen J.M. (1999), A review of the earnings management literature and its implications for standard setting, Accounting horizons, 13 (4), pp. 365-383.
Holthausen R.W. and Leftwich R.W. (1983), The economic consequences of accounting choice implications of costly contracting and monitoring, Journal of Accounting and Economics, 5, pp. 77-117,, 10.1016/0165-4101(83)90007-1
Jensen M.C. and Meckling W.H. (1976), Theory of the firm: Managerial behavior, agency costs and ownership structure, Journal of financial economics, 3 (4), pp. 305-360,, 10.1016/0304-405X(76)90026-X
Jensen M.C. (1983), Organization Theory and Methodology, The Accounting Review, 58 (2), pp. 319-339.
Klein A. (2002), Audit committee, board of director characteristics, and earnings management, Journal of accounting and economics, 33 (3), pp. 375-400,, 10.1016/S0165-4101(02)00059-9
Lo K. (2008), Earnings management and earnings quality, Journal of Accounting and Economics, 45 (2), pp. 350-357.
Merkl-Davies D.M. and Brennan N. (2011), A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives, Accounting and business research, 41 (5), pp. 415-437. Peasnell K.V., Pope P.F. and Young S. (2005), Board monitoring and earnings management: do outside directors influence abnormal accruals?, Journal of Business Finance & Accounting, 32(7‐8), pp. 1311-1346,, 10.1111/j.0306-686X.2005.00630.x
Perel M. (2003), An ethical perspective on CEO compensation, Journal of Business Ethics, 48(4), pp. 381-391,, 10.1023/B:BUSI.0000005803.24077.55
Satava D., Caldwell C. and Richards L. (2006), Ethics and the auditing culture: rethinking the foundation of accounting and auditing, Journal of Business Ethics, 64 (3), pp. 271-284,, 10.1007/s10551-005-0556-y
Schipper K. (1989), Commentary on earnings management, Accounting Horizons, 3, pp. 91-102.
Shah A.K. (1996), Creative compliance in financial reporting, Accounting, Organizations and Society, 21 (1), pp. 23-39,, 10.1016/0361-3682(95)00015-2
Walker M. (2013), How far can we trust earnings numbers? What research tells us about earnings management, Accounting and Business Research, 43 (4), pp. 445-481,, 10.1080/00014788.2013.785823
Xie B., Davidson W. and DaDalt P.J. (2003), Earnings management and corporate governance: the role of the board and the audit committee, Journal of Corporate Finance, 9 (3), pp. 295-316,, 10.1016/S0929-1199(02)00006-8
Yin R. (1984), Case study research. (Beverly Hills, CA: Sage).
, in "FINANCIAL REPORTING" 2-3-4/2014, pp. 171-178, DOI:10.3280/FR2014-002008
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