Accrual-based and real earnings management and political connections [PDF]
The International Journal of Accounting, 2015 This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections.
Ashbaugh +65 more
core +7 more sources
Is there any interaction between real earnings management and accrual-based earnings management?
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
doaj +6 more sources
Audit committee features and earnings management
Heliyon, 2023 Purpose: Past studies have investigated the relationship between audit committee features and earnings management and reported mixed and inconclusive results. Some studies have found a significant relationship, while others have not.
Farzaneh Nassir Zadeh +3 more
doaj +2 more sources
Can enterprise green transformation inhibit accrual earnings management? Evidence from China [PDF]
HeliyonThis study theoretically and empirically analyzes the impact and mechanism of corporate green transformation on accrual earnings management using a sample of China's A-share listed companies from 2015 to 2021.
Yufei Lei +5 more
doaj +2 more sources
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings [PDF]
Journal of Accounting and Economics, 2008 We examine earnings management behavior around SEOs, focusing on both real activities and accrual-based manipulation, and how this behavior varies over time and cross-sectionally.
Cohen, Daniel A., Zarowin, Paul
core +4 more sources
Accrual-based and cash-based earnings management in Algeria: substitution or complementary
Croatian Review of Economic, Business and Social Statistics, 2022 Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt
Bilal Kimouche
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Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [PDF]
بررسیهای حسابداری و حسابرسی, 2014 The extensive literature on earnings management largelyfocuses on accrual-based earnings management, while earningmanagement may be done through accruals, real activities, or both.This study examines how common is using real activities and accrualsas ...
ali rahmani, Manijeh Ramsheh
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Short-term debt maturity, monitoring and accruals-based earnings management [PDF]
Journal of Contemporary Accounting & Economics, 2013 Most prior studies assume a positive relation between debt and earnings management, consistent with the financial distress theory. However, the empirical evidence for financial distress theory is mixed.
Fung, Simon Y. K., Goodwin, John
core +4 more sources
Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [PDF]
مجله دانش حسابداری, 2019 Objective: Earnings are one of the most important factors influencing economic decisions, so corporate executives may manage the earnings to show stability in improvements and efficiency.
Mohammad Omid Akhgar (Ph.D) +1 more
doaj +2 more sources
Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1 [PDF]
Jurnal Akuntansi dan Keuangan, 2015 This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Windy Puspita Dewi, Antonius Herusetya
doaj +2 more sources