Results 31 to 40 of about 506 (202)
Real Earnings Management in Family-Affiliated Firms: Empirical Evidence from Malaysia
Asian Journal of Accounting Perspectives, 2019 Research aim: This paper examines the effects of size and complex structure of family-affiliated business groups on Real Earnings Management (REM) practices in Malaysian listed firms.
Wan Nadiah Wan Abdul Rahman +1 more
doaj +7 more sources
PRESIDENT DIRECTOR TENURE AND EARNINGS MANAGEMENT
Jurnal Akuntansi Indonesia, 2016 CEO tenure related of earnings management. This study also examine whether the earnings management are differencebetween early CEO tenure and final CEO tenure.
Hetty Muniroh
doaj +1 more source
Kelaniya Journal of Management, 2017 The amount of funds a company has earned during a given period is generally reported based on appropriate and relevant accounting standards. Therefore, reported earnings helps to quantity the company's performance through earnings, nevertheless investors
M. R. P. Wijesinghe, D. D. C. Kavinda
doaj +1 more source
Leverage, Dividen, Dan Real Earning Management (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) [PDF]
, 2020 Tujuan dari penelitiian ini menguji dan menganalisi perbedaan antara pengaruh leverage terhadap real earning management dan pengaruh dividen terhadap real earning management dengan menggunakan tiga pengukuran yaitu abnormal cash flow, abnormal ...
Idzal Dwi Nantyah
core
DETEKSI PEWAKTUAN MANAJEMEN LABA MELALUI AKTIVITAS RIEL DAN KAITANNYA DENGAN PERSISTENSI LABA
Jurnal Akuntansi Universitas Jember, 2015 By analyzing the quarterly financial report, this research aims to provide empirical evidence about the timing of earnings management activities based riels (activities-based real earnings management) and profits related to alignment and the persistence ...
Nining Ika Wahyuni
doaj +1 more source
The effect of corporate governance on earnings management moderated by political connection
Journal of Accounting and Investment, 2023 Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance ...
Rini Adriani Auliana +2 more
doaj +1 more source
, 2016 Real earnings management is profit management through real activities of the company. Real earnings management is done by using three approaches, namely abnormal operations cash flow (Abn. CFO), abnormal production costs Abn.
Ningsih, Suhesti, Suhesti Ningsih
core +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Manajemen Laba Melalui Aktifitas Riil Terhadap Koefisien Respon Laba
, 2017 The objective of this research is to examine and analyze the impact of companies applying earnings management through real activities, both simultaneously and partially, toward earnings response coefficient.
DARMA, SAPTA SETIA
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source