Business group opportunism: the difference in real earnings management between parent firms and nonparent firms [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - This paper aims to understand real earnings management behavior in the context of a parent–subsidiary relationship. It explores the differences between business groups and firms that do not have controlled subsidiaries and provides potential ...
Glenny Alawag
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Effect of Accrual-based and real Earnings Management on Firm Value: A Case Study of Companies listed on the Tehran Stock Exchange [PDF]
تحقیقات مالی, 2021 Objective: To attract investors, firms should keep their values attractive. If the value of the company decreases, the trust of investors in the company will also decrease.
Younes Nobakht, Melek Acar
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Mandatory IFRS Adoption and Real/Accruals Bases Earnings Management in the UK [PDF]
ACRN Journal of Finance and Risk Perspectives, 2021 Here, the link between the mandatory adoption of International Financial Reporting Standards (IFRS) and Real Earnings Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London Stock ...
Mohammad I. Almaharmeh +2 more
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The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the effect of abnormal real operations (real earnings management) measures and accrual based earnings management on future stock price crashes of firms listed in Tehran Stock Exchange.
Mohammad Ramezan Ahmadi, Saber Dorseh
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The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital.
Yahya Kamyabi +2 more
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Financial distress and accrual and real earnings management in Polish public companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The study aims to assess differences in accrual and real earnings management strategies between financially distressed and non-distressed companies.
Joanna Lizińska, Leszek Czapiewski
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Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [PDF]
مجله دانش حسابداری, 2015 Earnings management has negative impact on the transparency of financial information, and leads to decreasing the quality of financial reporting process. Earnings management can be limited by corporate governance.
Naser Izadinia +2 more
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Studying the Moderating Role of Audit Committee Independence in the Relationship between CEO Narcissism and Real Earnings Management [PDF]
Iranian Journal of Finance, 2021 A manager’s personality and psychological attributes may influence his or her performance, thereby affecting the quality of financial reporting by companies.
Roozbeh Sardari +3 more
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Jurnal Akuntansi Kontemporer, 2020 The objective of this research is to test and analyse the effect of real earning management to level of compliance of disclo-sure corporate social responsibility.
Serlina Kiik Lau, Lodovicus Lasdi
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ENTERPRISE RESOURCE PLANNING AND REAL EARNINGS MANAGEMENT: A STUDY IN INDONESIA
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2023 This study examines the effect of Enterprise Resource Planning (ERP) on Real Earnings Management (REM). The sample used was 590 manufacturing firm-years listed on the Indonesia Stock Exchange for 2017-2021.
Siti Rokhaniyah +2 more
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