Results 21 to 30 of about 506 (202)
Auditor quality and real earning management of state-owned enterprises in Indonesia
Journal of Innovations and Sustainability, 2022 Purpose. The study aims to examine the effect of auditor quality on real activity manipulation. Result. The population is 20 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange for the period 2018–2020.
Chomsah Novianti Pratiwi +3 more
doaj +1 more source
Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management
Jurnal Akuntansi, 2022 The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value.
Alex Johanes Simamora +2 more
doaj +1 more source
The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [PDF]
مجله دانش حسابداری, 2021 Objective: Previous research has shown that managers invest free cash flow in projects with the negative current value and use earnings management to hide the negative effects of such investments, especially when management oversight is weak manipulates ...
Maryam Nobakht, Younes Nobakht
doaj +1 more source
Cogent Business & Management, 2022 This paper examines the impact of real earnings management (REM) on the capital structure of listed firms across ASEAN countries using the fixed effects panel data estimator for the period 2014–2019.
Yusuf Adeneye, Ines Kammoun
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Explaining and Proposing a Market Liquidity Prediction Model in Tehran Stock Exchange [PDF]
تحقیقات مالی, 2022 Objective: In this study, a market liquidity prediction model is proposed for the Tehran Stock Exchange (TSE) by identifying the factors affecting liquidity. Methods: Based on the data of 154 Tehran Stock Exchange (TSE)-listed companies for the 2009–2020
Babak Moradi +3 more
doaj +1 more source
Finanse i Prawo Finansowe, 2021 The purpose of the article/hypothesis: The aim of the paper is to show the importance of the implemented real earnings management (REM) in the intentional shaping of large losses in public industrial enterprises listed on the Warsaw Stock Exchange ...
Michał Comporek
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The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2016 This research aims to find a proper scientific answer to the question "whether the corporate governance mechanism has a significant effect on real earnings management and audit quality?" The question is represented in the form of two main hypothesis and ...
Yahya Hasas Yeganeh
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Managerial over-optimism and agency costs of debt: Evidence from high-tech IPO firms in Korea
, 2021 We examine whether the combination of agency costs of debt and managerial optimism in high-tech IPOs creates inefficient R&D investment, thus undermining corporate value.
Choi, Wonseok +3 more
core +1 more source
Jurnal Akuntansi Kontemporer, 2020 The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company.
Yudi Wiranata Prasetio +2 more
doaj +1 more source
مجلة الغري للعلوم الاقتصادية والادارية, 2022 Previous studies in the field of profit management prove two main approaches for such a management. CEOsare able to manage benefits through accruals as well as actual activities manipulation (Hilly et al., 1999).
Salwan Oujah, Muhammad Reza Abbaszadeh
doaj +1 more source