Results 61 to 70 of about 506 (202)

Pengelolaan Laba Melalui Aktivitas-aktivitas Riil Perusahaan Perspektif Islam [PDF]

, 2015
Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil Perusahaan dengan menggunakan pendekatan kualitatif.
Ningsih, S. (Suhesti)
core  

Does royal family ownership influence the relationship between royal directors and real earnings management? Evidence from the Saudi Arabia

Cogent Business & Management
This study investigates the relationship between royal directors and real earnings management, alongside the moderating role of royal family ownership, within the Saudi Arabian context.
Abdulaziz Alsultan
doaj   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Real activities management, financial distress and corporate governance: Malaysian evidence / Mojtaba Shayan Nia [PDF]

, 2017
Positive accounting theory predicts that firms approaching deteriorating financial performance may make income-increasing accounting choices. The firms manipulate earnings upward in an attempt to ride out what is probably deemed by the management as a ...
Nia, Mojtaba Shayan
core  

Under-performance of listed companies? Real earnings management and M&A: Chinese empirical evidence

Journal of Industrial Engineering and Management, 2015
Purpose: The purpose of this paper is to examine whether acquiring firms attempt to adopt real earnings management strategy to upward reported earnings in the period of M&A announcement and provide an explanation for the underperformance of post-M ...
Ziqiao Zhang
doaj   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Does Board Characteristics Constrain Real Earnings Management? Evidence From Korea

, 2017
This study empirically analyzes the effect of board characteristics on real earnings management, which is measured by using three proxies including abnormal cash flows from operations, abnormal discretionary expenses, and abnormal production costs ...
Jeon, Heung Joo, Heung Joo Jeon, Oh, Hyun Min, Hyun Min Oh   +3 more
core   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Audit Committee Chair Characteristics, Capital Structure, And Real Earnings Management

, 2018
My dissertation consists of two essays. The first part of my dissertation empirically examines the relationship between female audit committee chair characteristics and real earnings management using different proxies of real earnings management.
Thiruvadi, Shiyaamsundar
core   +1 more source