International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE)

International Journal of Accounting, Auditing and Performance Evaluation

2021 Vol.17 No.1/2

Special Issue on: Earnings Management: New Insights

Guest Editors: Dr. Zakaria Ali Aribi and Prof. Khaled Hussainey


Pages Title and author(s)
1-35Are Tunisian firms managing their earnings through asset sales following the 2011 uprising?
Sarra Elleuch
DOI: 10.1504/IJAAPE.2021.10040946
36-72The effectiveness of board of directors and family ownership: interaction and impact on the discretionary accruals
Anas Ghazalat
DOI: 10.1504/IJAAPE.2021.10037670
73-92The trade-off between accrual-based and real earnings management: evidence from Jordan
Mohammad Azzam; Alaa AlQudah; Lara Al-Haddad; Ayman Abu Haija
DOI: 10.1504/IJAAPE.2021.10040947
93-126Political connections, government ownership, and earnings management: evidence from Jordan
Mohammad Alhadab; Modar Abdullatif; Ahmed Hassan Ahmed; Yasean Tahat; Israa Mansour
DOI: 10.1504/IJAAPE.2021.10040948
127-147The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
Bubaker Khaled; Zakaria Ali Aribi
DOI: 10.1504/IJAAPE.2021.10040951
148-172The effects of R&D expenditure and earnings management on stock options: evidence from market competition
Yi-Mien Lin; Tzu-Wen Lee
DOI: 10.1504/IJAAPE.2021.10040950
173-201Earnings management, corporate social responsibility and governance structure: further evidence from Egypt
Tarek Abdelfattah; Mostafa Elfeky
DOI: 10.1504/IJAAPE.2020.10031297