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 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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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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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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The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market [PDF]
Folia Oeconomica Stetinensia, 2020 Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized ...
Comporek Michał
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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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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
Nandy, M +3 more
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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
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