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The differential effect of accrual-based and real earnings management on audit fees: international evidence Journal article
Choi, Ahrum, Lee, Eugenia Y., Park, Sunyoung, Sohn, Byungcherl Charlie. The differential effect of accrual-based and real earnings management on audit fees: international evidence[J]. Accounting and Business Research, 2022, 52(3), 254-290.
Authors:  Choi, Ahrum;  Lee, Eugenia Y.;  Park, Sunyoung;  Sohn, Byungcherl Charlie
Favorite | TC[WOS]:25 TC[Scopus]:24  IF:2.0/2.8 | Submit date：2022/05/13
Accrual-based Earnings Management  Audit Fees  Auditor Type  Legal Regime  Litigation Risk  Real Earnings Management  
The bright side of investor sentiment: evidence from real activities manipulation Journal article
Si, Y., Xia, C., Yang, E.. The bright side of investor sentiment: evidence from real activities manipulation[J]. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2020, 27(3), 327-351.
Authors:  Si, Y.;  Xia, C.;  Yang, E.
Adobe PDF | Favorite | TC[WOS]:1 TC[Scopus]:1  IF:1.4/1.5 | Submit date：2020/07/16
Earnings Management  Real Activities Manipulation  Investor Sentiment  
The bright side of investor sentiment: evidence from real activities manipulation Journal article
Si, Y, Xia, C, Yang, E. The bright side of investor sentiment: evidence from real activities manipulation[J]. Asia-Pacific Journal of Accounting & Economics, 2019, 27(3), 327–351.
Authors:  Si, Y;  Xia, C;  Yang, E
Favorite | TC[Scopus]:1  IF:1.4/1.5 | Submit date：2024/09/17
Earnings Management  Real Activities Manipulation  Investor Sentiment  
Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences Journal article
Sohn, B. C., Shim, H. S.. Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences[J]. Asis Pacific Journal of Business Review, 2019, 1-34.
Authors:  Sohn, B. C.;  Shim, H. S.
Favorite |  | Submit date：2022/08/15
Real earnings management  Accrual-based earnings management  Implied cost of equity  SOE  
The Effects of SOX and Internal Control Weaknesses on the Relation between the Real Earnings Management and Audit Fees Journal article
Byungcherl Charlie Sohn, Hoshik Shim. The Effects of SOX and Internal Control Weaknesses on the Relation between the Real Earnings Management and Audit Fees[J]. Asia-Pacific Journal of Business Review, 2018, 2(2), 17-44.
Authors:  Byungcherl Charlie Sohn;  Hoshik Shim
Favorite |  | Submit date：2019/09/04
Real Earnings Management  Audit Fees  Sox  Internal Control Weakness  
Do auditors care about real earnings management in their audit fee decisions? Journal article
Ahrum Choi, Byungcherl Charlie Sohn, Desmond Yuen. Do auditors care about real earnings management in their audit fee decisions?[J]. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2018, 25(1-2), 21-41.
Authors:  Ahrum Choi;  Byungcherl Charlie Sohn;  Desmond Yuen
Favorite | TC[WOS]:29 TC[Scopus]:35  IF:1.4/1.5 | Submit date：2019/08/01
Real Earnings Management  Accrual-based Earnings Management  Audit Fees  
The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China Journal article
Chan Lyu, Desmond C.Y. Yuen, Xu Zhang, Nini Zhang. The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China[J]. Journal of Applied Management Accounting Research, 2014, 12(2), 17-39.
Authors:  Chan Lyu;  Desmond C.Y. Yuen;  Xu Zhang;  Nini Zhang
Favorite |  | Submit date：2019/09/04
Ifrs Adoption  Real Activities Manipulation  Earnings Management  Abnormal Cash Flows  Ifrs In chIna