Results 71 to 80 of about 506 (202)
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj
The Impact of Ownership Structure on Real Earnings Management in an Emerging Market: The Moderating Role of Board Composition in Egypt [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-TiğāriyyaẗThis study examines the relationship between ownership structure and real earnings management (REM), with a specific focus on the moderating role of board composition in the context of Egyptian listed firms.
Dalia Mohamed, Hassan Hafez
doaj +1 more source
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
Audit Committee Financial Expertise Mitigation of Real Earnings Management
We examine whether and in what contexts the education and experience dimensions of financial expertise on the audit committee lowers the propensity for real earnings management.
Aldamen, Husam +4 more
core +1 more source
Gender Pay Disclosure and Firm Performance: Quasi‐Experimental Evidence From the United Kingdom
British Journal of Industrial Relations, EarlyView.ABSTRACT This paper investigates the impact of pay transparency on firm performance, measured as sales growth, in a large sample of UK‐registered companies between 2005 and 2023. We employ a difference‐in‐difference approach based on the pay transparency regulation enacted in 2017, which mandated all companies registered in the United Kingdom with at ...
Hildebrando Pahula, Charles Ambilichu
wiley +1 more source
Corporate Governance Code and Earnings Management [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīThe proper implementation of corporate governance in companies plays a significant role in their management and leadership, protecting the interests of shareholders and preventing opportunistic behavior by managers.
Azam Valizadeh Iarijani +1 more
doaj +1 more source
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue Director reelection pressure strengthens directors' accountability to shareholders, yet its implications for stakeholder‐oriented engagement, such as corporate sustainability, remain theoretically ambiguous and empirically underexplored.
Zhe Li, Bo Wang
wiley +1 more source
EARNING MANAGEMENT MELALUI AKTIVITAS RIIL DAN AKRUAL
, 2017 Earning Management (Manajemen laba) adalah perekayasaan laba yang dilakukan oleh manajer. Ada dua pendekatan dalam manajemen laba yaitu manajemen laba akrual dan manajemen laba riil.
Ningsih, Suhesti
core +2 more sources
Diabetes, Obesity and Metabolism, EarlyView.ABSTRACT Introduction Type 1 diabetes (T1D) is a chronic autoimmune disease, characterised by progressive destruction of the insulin‐producing pancreatic β‐cells. Preserving remaining β‐cells at the time of diagnosis may improve long‐term outcomes. Frexalimab is a humanised monoclonal antibody specific for CD40L undergoing evaluation for treatment of ...
Andriy Cherkas +11 more
wiley +1 more source
Earnings Management and Corporate Performance: An Empirical Evidence from Ghana
, 2020 This study aimed at assessing the impact earnings management has on corporate performance of firms on the Ghana Stock Exchange. The study used discretionary accruals of the modified jones model, abnormal cashflow from operations, abnormal discretionary ...
Ayisi, Abraham Lincoln, Wenfang, Zhang
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