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
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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. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than non-connected firms. Although real earnings management is
Monomita Nandy +2 more
exaly +7 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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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
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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
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Studia Ekonomiczne i RegionalneThe aim of the study is to analyse the relationship between the degree of use of accrual-based earnings management and real earnings management instruments and the size of public companies.
Comporek Michał
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The Effect of Financial Leverage and other firm’s characteristics on Real Earnings Management and Accrual Earnings Management: An Empirical Study on listed Firms in the Egyptian Stock Exchange [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 This research empirically examines the effect of financial leverage and other firm’s characteristics on the Real and Accrual based earnings management using a sample of Egyptian listed firms for 3 year’s period starting from 2015 till 2017.
داليا المدبولي
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The Relationship between Corporate Reputation and Different Types of Earnings Management [PDF]
Iranian Journal of Finance, 2021 The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management).
Morteza Zakerian +2 more
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The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital.
Yahya Kamyabi +2 more
doaj +1 more source
Earnings management, board of directors, and earnings persistence: Indonesian evidence
Jurnal Akuntansi dan Auditing Indonesia, 2022 This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence.
Wing Wahyu Winarno +3 more
doaj +1 more source