Percorsi di lettura
Alphabetical list and archive
Journal (currently in print) by subject
How to carry out a search
Services for Libraries and Institutions
How to subscribe to
a print edition
How to subscribe
an online edition
Online services for Universities
Services for private users
How to subscribe to a print or to an online edition
How to download an article (pay per view access)
How to buy an issue as an e-book
How to buy past issues
Fotocopie e diritto d'autore: domande e risposte
Fare copie "in regola" è più semplice di quanto si possa pensare...
(DOI is like a bar code for intellectual property: to have more infomation:
Below you can see the
first page preview
of the article.
If you want, you can buy it (pdf file available) following the instructions to buy
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,,
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,,
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,,
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,,
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,,
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,,
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,,
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,,
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,,
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,,
Perel M. (2003), An ethical perspective on CEO compensation, Journal of Business Ethics, 48(4), pp. 381-391,,
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,,
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,,
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,,
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,,
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
Information about the Journal
Per le opere presenti in questo sito si sono assolti gli obblighi previsti dalla normativa sul
diritto d'autore e sui diritti connessi.
FrancoAngeli s.r.l. P.IVA 04949880159