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A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?. (2024). Efigenio, Rebelo ; Fernandes, Ferreira Leonor ; Santana, Fernandes Joaquim.
In: Journal of Intercultural Management.
RePEc:vrs:joinma:v:16:y:2024:i:1:p:5-48:n:1.

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Cocites

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  1. A Path Analysis of Goodwill Impairment – Does Corporate Governance Matter?. (2024). Efigenio, Rebelo ; Fernandes, Ferreira Leonor ; Santana, Fernandes Joaquim.
    In: Journal of Intercultural Management.
    RePEc:vrs:joinma:v:16:y:2024:i:1:p:5-48:n:1.

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  2. Corporate Culture, Special Items, and Firm Performance. (2024). Kim, Thomas S ; Sun, LI.
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    RePEc:gam:jijfss:v:12:y:2024:i:3:p:83-:d:1461994.

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  3. CEO profile and earnings quality. (2021). Nguyen, Tri Tri ; Narendran, Sunitha ; Duong, Chau Minh.
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  4. Impairment of Assets and Market Reaction during COVID-19 Pandemic on the Example of WSE. (2021). Lisicki, Bartomiej.
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    RePEc:gam:jrisks:v:9:y:2021:i:10:p:183-:d:657305.

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  5. Country-specific drivers of the value relevance of goodwill impairment losses. (2021). Georgiou, George ; Sala, Alessandro ; Alshehabi, Ahmad.
    In: Journal of International Accounting, Auditing and Taxation.
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  6. Organization capital and executive performance incentives. (2021). Qiu, Buhui ; Leung, Henry ; Gao, Mingze.
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  7. Working capital (mis)management – impact of executive age. (2021). Sah, Nilesh B ; Krolikowski, Marcin W ; Malm, James ; Adhikari, Hari P.
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  8. Managers’ research education, the use of FX derivatives and corporate speculation. (2020). Entrop, Oliver ; Merkel, Matthias F.
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  9. Discretionary loan loss provision behavior in the US banking industry. (2020). Tran, Dung ; Hassan, M. Kabir ; Houston, Reza.
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  10. CEO tenure and audit pricing. (2020). Kwon, Shin Hyoung ; Mitra, Santanu ; Lee, Sang Mook ; Song, Hakjoon.
    In: Review of Quantitative Finance and Accounting.
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  11. Operating asymmetries and non-linear spline correction in discretionary accrual models. (2020). Fang, Shunlan ; Banker, Rajiv D ; Byzalov, Dmitri ; Jin, Byunghoon.
    In: Review of Quantitative Finance and Accounting.
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  12. The Deliberate Engagement of Narcissistic CEOs in Earnings Management. (2020). Lopatta, Kerstin ; Maas, Karen ; Buchholz, Frerich.
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  13. How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia. (2020). Qu, Xin ; Percy, Majella ; Yao, Daifei.
    In: Journal of Business Ethics.
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  14. CEO Experience and Firm Performance: Evidence from Nigerian Financial Sector. (2020). Baba, Usman Belo.
    In: Journal of Finance and Economics Research.
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  15. Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review. (2020). Dudycz, Tadeusz ; Pranikow, Jadwiga.
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  16. Air Quality Uncertainty and Earnings Management. (2020). Liu, Yadan ; Yao, Sheng.
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  17. Stock price crash risk and CEO power: Firm-level analysis. (2020). Sun, LI ; Harper, Joel ; Johnson, Grace.
    In: Research in International Business and Finance.
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  18. Integrated reporting and earnings quality: The moderating effect of agency costs. (2020). Obeng, Victoria A ; Miglani, Seema ; Ahmed, Kamran.
    In: Pacific-Basin Finance Journal.
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  19. Family firms and crash risk: Alignment and entrenchment effects. (2020). Liao, Qunfeng ; Srinidhi, Bin.
    In: Journal of Contemporary Accounting and Economics.
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  20. Distracted passive institutional shareholders and firm transparency. (2020). Xinyu, Yang ; Xue, Xiaolin ; Zhang, Junrui.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:110:y:2020:i:c:p:347-359.

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  21. Non-financial performance measures, CEO compensation, and firms’ future value. (2020). Suh, Sang Hyun ; Park, Myung S ; Gan, Huiqi.
    In: Journal of Business Research.
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  22. Supply chain hierarchical position and firms’ information quality. (2020). Bai, Xuelian ; Fang, Ruirui ; Hu, Nan ; Henry, Elaine.
    In: Journal of Financial Stability.
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  23. CEO tenure and mergers and acquisitions. (2020). Dutta, Shantanu ; Zhu, Pengcheng ; Zhou, Bing.
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  24. The effect of CEO power on bank risk: Do boards and institutional investors matter?✰. (2020). Uymaz, Yurtsev ; Thornton, John ; Altunbas, Yener.
    In: Finance Research Letters.
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  25. Country factors in earnings management of ADR firms. (2020). Chou, Yan-Yu ; Wei, Peihwang ; Sheng, Clara Chia.
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  26. How CEO narcissism affects earnings management behaviors. (2020). Fang, Wen-Chang ; Lin, Sheng-Wei.
    In: The North American Journal of Economics and Finance.
    RePEc:eee:ecofin:v:51:y:2020:i:c:s1062940819303043.

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  27. Do external labour market incentives constrain bad news hoarding? The CEOs industry tournament and crash risk reduction. (2020). Pathan, Shams ; Chowdhury, Hasibul ; Hodgson, Allan.
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  28. Corporate managerial ability, earnings smoothing, and acquisitions. (2020). Zhang, Rongyao ; Doukas, John A.
    In: Journal of Corporate Finance.
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  29. Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment. (2020). Fang, Xiaohua ; Zhang, Wenjun ; Callen, Jeffrey L.
    In: Journal of Corporate Finance.
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  30. Powerful CEOs and stock price crash risk. (2020). al Mamun, MD ; Duong, Huu Nhan ; Balachandran, Balasingham.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:62:y:2020:i:c:s0929119920300262.

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  31. The effect of trade secrets protection on disclosure of forward‐looking financial information. (2020). Li, Yutao.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:397-437.

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  32. Improving the measures of real earnings management. (2019). Srivastava, Anup.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:24:y:2019:i:4:d:10.1007_s11142-019-09505-z.

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  33. Managerial overconfidence, ability, firm-governance and audit fees. (2019). Al-Hayale, Talal ; Mitra, Santanu ; Jaggi, Bikki.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:52:y:2019:i:3:d:10.1007_s11156-018-0728-3.

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  34. Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle. (2019). Ntim, Collins ; Gyapong, Ernest ; Zalata, Alaa Mansour ; Aboud, Ahmed.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:160:y:2019:i:2:d:10.1007_s10551-018-3918-y.

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  35. CEO Tenure, Corporate Social Performance, and Corporate Governance: A Korean Study. (2019). Kim, Saerona ; Choi, Junhyeok ; Lee, Ayoung.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2019:i:1:p:99-:d:300659.

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  36. CEO effects on the IPO market under different policy regimes: Evidence from the Chinese SME board. (2019). Ge, Yuanjing ; Guang, Kuncheng ; Fung, Hung-Gay ; Guo, Haifeng.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:63:y:2019:i:c:p:163-175.

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  37. CFO tenure, CFO board membership and accounting conservatism. (2019). Muttakin, Mohammad ; Khan, Arifur ; Tanewski, George.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:15:y:2019:i:3:s1815566919301067.

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  38. The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds. (2019). Dong, Zhi ; Liang, Jian.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:15:y:2019:i:2:p:206-223.

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  39. CEO tenure and corporate social responsibility performance. (2019). Zhu, Xindong ; Chen, Wanyu ; Zhou, Gaoguang.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:95:y:2019:i:c:p:292-302.

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  40. Women on boards and bank earnings management: From zero to hero. (2019). Jiang, Yuxiang ; Zhou, Yue ; Fan, Yaoyao ; Zhang, Xuezhi.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:107:y:2019:i:c:16.

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  41. Do bullet trains affect earnings management? Evidence from China. (2019). Zheng, Wen ; Ma, Chen ; Li, Bin.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:31:y:2019:i:c:s1544612318302836.

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  42. Board-CEO friendship ties and firm value: Evidence from US firms. (2019). Fan, Yaoyao ; King, Timothy ; MacRae, Claire ; Boateng, Agyenim.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:65:y:2019:i:c:s105752191930078x.

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  43. Earnings performance measures and CEO turnover: Street versus GAAP earnings. (2019). Livne, Gilad ; Kallunki, Juha-Pekka ; Jarva, Henry.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:56:y:2019:i:c:p:249-266.

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  44. Money shouts! How effective are punishments for accounting fraud?. (2019). Jaafar, Aziz ; Ashton, john ; Wang, Yang.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300307.

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  45. The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry. (2018). Chou, Yan-Yu ; Chan, Min-Lee.
    In: Journal of Applied Finance & Banking.
    RePEc:spt:apfiba:v::y:2018:i::f:8_2_2.

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  46. The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry. (2018). Chou, Yan-Yu ; Chan, Min-Lee.
    In: Journal of Applied Finance & Banking.
    RePEc:spt:apfiba:v:8:y:2018:i:2:f:8_2_2.

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  47. Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine. (2018). Gao, Huasheng ; Zhang, Jin.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9475-x.

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  48. Is earnings management sensitive to discount rates?. (2018). Tronnes, Per C ; Wong, Leon ; Ittonen, Kim ; Haga, Jesper.
    In: Journal of Accounting Literature.
    RePEc:eee:joacli:v:41:y:2018:i:c:p:75-88.

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  49. A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment. (2018). Hong, Philip K ; van der Laan, Joyce ; Paik, Daniel Gyung.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:31:y:2018:i:c:p:74-89.

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  50. Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment. (2018). Zhou, YI ; Chen, Tai-Yuan ; Zhang, Guochang.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:65:y:2018:i:1:p:41-60.

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  51. CEO tenure and corporate misconduct: Evidence from US banks. (2018). Uymaz, Yurtsev ; Thornton, John ; Altunbas, Yener.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:26:y:2018:i:c:p:1-8.

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  52. Refinancing pressure and earnings management: Evidence from changes in short-term debt and discretionary accruals. (2018). Zhang, Shage ; Fields, Paige L ; Wilkins, Mike ; Gupta, Manu.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:25:y:2018:i:c:p:62-68.

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  53. Top Management Team Characteristics and Accrual-Based Earnings Management. (2018). Hsieh, Yu-Ting ; Tseng, Yi-Jie ; Chen, Tsung-Kang ; Lin, Ruey-Ching.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:53:y:2018:i:4:p:314-334.

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  54. Information environment and earnings management of dual class firms around the world. (2017). Li, Ting ; Zaiats, Nataliya.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:74:y:2017:i:c:p:1-23.

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  55. Exploring the link between internationalization of top management and accounting quality: The CFO’s international experience matters. (2017). Dauth, Tobias ; Schmid, Stefan ; Pronobis, Paul.
    In: International Business Review.
    RePEc:eee:iburev:v:26:y:2017:i:1:p:71-88.

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  56. Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B.
    In: Working Papers.
    RePEc:sps:wpaper:6451.

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  57. The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. (2016). Rohatschek, Roman ; Plckinger, Martin ; Aschauer, Ewald.
    In: Journal of Accounting Literature.
    RePEc:eee:joacli:v:37:y:2016:i:c:p:55-75.

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  58. Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics. (2015). Misund, Bård.
    In: UiS Working Papers in Economics and Finance.
    RePEc:hhs:stavef:2015_015.

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  59. Effects of the asymmetric accounting treatment of tangible and intangible impairments in IAS36: International evidence. (2014). Karampinis, Nikolaos I ; Hevas, Dimosthenis L.
    In: The Journal of Economic Asymmetries.
    RePEc:eee:joecas:v:11:y:2014:i:c:p:96-103.

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  60. Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73.

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  61. The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009. (2013). Beltratti, Andrea ; Spear, Nasser ; Szabo, Mark Daniel .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:48:y:2013:i:4:p:467-494.

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  62. Are impairment indicators and losses associated in Thailand?. (2012). Peetathawatchai, Pimpana ; Acaranupong, Kittima.
    In: Journal of Financial Reporting and Accounting.
    RePEc:eme:jfrapp:v:10:y:2012:i:1:p:95-114.

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  63. The role of corporate governance in the write-off decision. (2011). Minnick, Kristina.
    In: Review of Financial Economics.
    RePEc:eee:revfin:v:20:y:2011:i:4:p:130-145.

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  64. Asset Write-downs: Evidence from 2001–2008. (2011). Spear, Nasser A. ; Taylor, Alexandra M..
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:21:y:2011:i:1:p:14-21.

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  65. Recognition of losses to impairment of assets: impairment in oil operation and production assets. (2011). Paula Danyelle Almeida da Silva, ; Odilanei Morais dos Santos, .
    In: Brazilian Business Review.
    RePEc:bbz:fcpbbr:v:8:y:2011:i:2:p:66-91.

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  66. Reversing an impairment loss and earnings management: The role of corporate governance. (2009). Lee, Wen-Chih ; Duh, Rong-Ruey ; Lin, Ching-Chieh.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:2:p:113-137.

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