Financial distress and accrual and real earnings management in Polish public companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The study aims to assess differences in accrual and real earnings management strategies between financially distressed and non-distressed companies.
Joanna Lizińska, Leszek Czapiewski
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Business group opportunism: the difference in real earnings management between parent firms and nonparent firms [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - This paper aims to understand real earnings management behavior in the context of a parent–subsidiary relationship. It explores the differences between business groups and firms that do not have controlled subsidiaries and provides potential ...
Glenny Alawag
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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
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Effect of Accrual-based and real Earnings Management on Firm Value: A Case Study of Companies listed on the Tehran Stock Exchange [PDF]
تحقیقات مالی, 2021 Objective: To attract investors, firms should keep their values attractive. If the value of the company decreases, the trust of investors in the company will also decrease.
Younes Nobakht, Melek Acar
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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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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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Jurnal Akuntansi Kontemporer, 2020 The objective of this research is to test and analyse the effect of real earning management to level of compliance of disclo-sure corporate social responsibility.
Serlina Kiik Lau, Lodovicus Lasdi
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Real Activities Earnings Management And Credit Ratings [PDF]
پژوهشهای تجربی حسابداری, 2018 The purpose of this research is to examine the relationship between real activities earnings management and credit ratings in a sample of 76 firms listed in Tehran stock exchange during 2008 to 2014. Considering the absence of international credit rating
saber sheri +2 more
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Corporate Governance and Overproduction for State Owned and Privately Owned Companies [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2019 This study investigates the relationship between corporate governance mechanisms and earnings manipulation by overproduction in state owned compared with privately owned companies.
أحمد بغدادي أحمد +2 more
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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
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