Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The purpose of this study is to examine the influence of the manager's abilities as a moderating variable on the relation between real earnings management and the future firm performance among 107 listed companies in Tehran Stock Exchange (TSE) from 7 ...
بیتا مشایخی +1 more
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Impact of Free Cash Flow on Real and Artificial Earnings Management [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample.
Maryam Nobakht +1 more
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, 2021 Part of the Sarbanes–Oxley Act is to disclose weaknesses in the corporate internal control so that investors can use them to make the right decisions.
Jafar Maboudi
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The effect of management ability on real earnings management and integrated risk management of companies [PDF]
New Applied Studies in Management, Economics & Accounting, 2018 In the accounting literature, the ability to manage is one of the dimensions of corporate human capital that is classified as an intangible asset. Some researchers define management ability as the efficiency of managers over competitors in converting ...
Hosein Kazemi, Omid Mehri Namak Avaravni
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Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland
Gospodarka Narodowa. The Polish Journal of Economics, 2023 This study examines the consequences of the COVID-19 turbulence on the informativeness of financial reporting. Using data from non-financial public companies in Poland, our evidence documents the evolution of accrual and real earnings management during ...
Joanna Lizińska, Leszek Czapiewski
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The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong
Cogent Business & Management, 2022 This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management.
Kwok Yip Cheung, Chi Veng Chung
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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
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Unsupervised density based machine learning for abnormal leveling signatures detection
, 2021 International audienceThe Semiconductor industry relies on the metrology to keep up with a highly competitive production environment and technology ramp up.
Lam, Auguste +2 more
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Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]
Journal of Business, Communication and TechnologyAudit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or ...
Mahmoud Lari Dashtbayaz +2 more
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The Impact of Financial Distress on Earnings Management [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study investigates the impact of financial distress on earnings management approaches (real and accruals earnings management). Using a sample of listed firms in Egypt during the period of 2014-2019.
مني السيد منصور +1 more
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