Effect of earnings management on earnings predictability in information signaling perspective
Jurnal Akuntansi, 2018 This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability.
Alex Johanes Simamora
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PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM
Iqtishadia, 2016 Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil perusahaan dengan menggunakan pendekatan kualitatif.
Suhesti Ningsih
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TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN: ANALISIS MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2011 The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
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Investigate the effect of real earnings management on bankruptcy predication models [PDF]
مطالعات تجربی حسابداری مالی, 2018 In recent years, some managers have been smoothing income with real activities and accrual items in companies. They have been effecting on reported profits by utilization of earnings management instruments.
Nezamoddin Rahimian +2 more
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Financial Leverage Levels and Firms’ Real Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013 ...
farzin rezaei, omid saber fard
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CEO features, foreign ownership, and real earnings manipulation: evidence from Jordan
Cogent Economics & FinanceThis study investigates the impact of foreign ownership (FOR) on the relationship between CEO features and real earnings management (REM) practices, including abnormal cash flow from operating (ACO), abnormal discretionary expenses (ADIET), abnormal ...
Safia Abdo Ali Al-Begali +2 more
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Abnormal Real Activities, Meeting Earnings Targets and Firms' Future Operating Performance: Evidence from an Emerging Economy [PDF]
, 2021 The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.This paper aims to examine the extent to which Real Earnings Management (REM) is used in Jordan to meet ...
Al-Haddad, Lara +2 more
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The Impact of Financial Distress on Earnings Management [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study investigates the impact of financial distress on earnings management approaches (real and accruals earnings management). Using a sample of listed firms in Egypt during the period of 2014-2019.
مني السيد منصور +1 more
doaj +1 more source
Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The purpose of this study is to examine the influence of the manager's abilities as a moderating variable on the relation between real earnings management and the future firm performance among 107 listed companies in Tehran Stock Exchange (TSE) from 7 ...
بیتا مشایخی +1 more
doaj +1 more source
Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management: Evidence from Indonesia? [PDF]
, 2022 The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX).
Machdar, Nera Marinda
core