Utilizing SMEs panel data and an Ordinary Least Squares approach, this study examines
the effects of tax and financially distressed proxies on Greek SMEs' earnings management …

RESUMO O trabalho teve por objetivo avaliar a moderação de variáveis relacionadas com
incentivos ao gerenciamento de resultados (endividamento, lucratividade e tamanho) no …

The research aims to investigate the relationship between earnings management strategies,
specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM) …

Esta investigación tiene como objetivo examinar el impacto de la agresividad fiscal, la
fluctuación de las ganancias y la compensación ejecutiva sobre la manipulación de los …

Esta pesquisa tem como objetivo investigar a associação entre a book-tax differences
anormal (BTDA) e a não conformidade na divulgação do EBITDA. Por meio de um modelo …

Objetivo: el estudio analizó si las provisiones contingentes de los planes de pensiones de
beneficio definido pueden estar siendo gestionadas mediante accruals discrecionales …

La presente investigación buscó determinar la incidencia de la gestión financiera en la
situación económica financiera para empresas del sector retail Trujillo 2020, en la …

This research aims at explaining the effect produces by the adoption of the International
Financial Reporting Standards IFRS on earnings management by analyzing different studies …

This paper aimed to evaluate the moderation by variables related to incentives for earnings
management (indebtedness, profitability, and size) over the effect of the change in standards …

This study aims to investigate the association between abnormal book-tax differences
(ABTDs) and non-compliance in disclosing EBITDA figures. It employs a multilevel logistic …