Results 1 to 10 of about 28,588,237 (282)
IFRS Adoption and Accrual-Based Managed Earnings in Nigeria
Asian Economic and Financial Review, 2022 This study aims to evaluate the effects of the adoption of the International Financial Reporting Standards (IFRS) on the accrual-based managed earnings behavior of firms in Nigeria. The panel corrected standard errors (PCSE) multivariate method was employed to analyze firm-level data for 125 firms and covers the 11 sectors on the Nigerian Stock ...
Wole Muri Adedokun +3 more
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Customer Bargaining Power and Accrual-Based Earnings Management
Journal of Accounting and Finance, 2021 The present study provides a comprehensive analysis of the relationship between customer bargaining power and accrual-based earnings management using a sample of United States (U.S.) firms, with 16,084 firm-year observations, over the period 2000-2016. The absolute value of residuals from the modified-Jones model as described in Dechow et al.
Tanweer Hasan +2 more
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Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to determine the association between accrual earnings management and real earnings management with total risk and idiosyncratic risk in Indonesia. This study approach employs quantitative methods.
Rohmat Kunto Wijoyo, Amrie Firmansyah
doaj +1 more source
Mandatory IFRS Adoption and Real/Accruals Bases Earnings Management in the UK
ACRN Journal of Finance and Risk Perspectives, 2021 Here, the link between the mandatory adoption of International Financial Reporting Standards (IFRS) and Real Earnings Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London Stock Exchange. Robust regression analysis of the mandatory IFRS adoption will be conducted on the panel data,
Mohammad I. Almaharmeh +2 more
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The Effects of Auditor's Type and Expertise on Real and Accrual Earnings Management based on Fraud Triangle Concepts [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2017 This study investigated the effect of auditor's type and expertise on real activities manipulation and compared it with accrual-based earnings management within the framework of fraud triangle concepts (opportunity, pressure, and rationalization).
rasoul salmani, masoumeh shahsavari
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An analysis of accrual-based earnings management in large Serbian companies [PDF]
Ekonomika preduzeca, 2020 This study analyzes systematic differences in earnings management across 215 large companies operating in the real sector in the Republic of Serbia in the period from 2009 to 2017. To achieve the main goal of the study, we constructed an aggregate measure which covers several aspects of accrual-based earnings management.
Snežana Miletić +1 more
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The Impact of CEO Power on the Relationship between Corporate Financial Distress and Earnings Management: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةThis study examines the impact of corporate financial distress on earnings management behavior and how CEO power moderates this relationship. The sample includes 45 non-financial EGX-100 firms from 2017 to 2022, with 270 balanced observations.
Hanaa Abdelkader Elhabashy +1 more
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Disclosure Transparency Related to Activity in Valuation of Reserve Accounts and Accruals-Based Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2018 This study is aimed to evaluate disclosure transparency related to activity in valuation of reserve accounts and accruals-based earnings management. This study is a descriptive-correlation, applied and post-event research.
zahara AMIRHOSSEINI, omid Hadianpor
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Management Characteristics and Audit Opinion Shopping [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange ...
Maryam Seifzadeh +4 more
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Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection [PDF]
SSRN Electronic Journal, 2012 This paper examines the differences in accrual-based and real earnings management across countries from the perspective of investor protection. Following prior research (Leuz et al., 2003), we hypothesize that accrual-based earnings management is more constrained by strict discipline in countries with stronger investor protection.
Masahiro Enomoto +2 more
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