Results 131 to 140 of about 536 (142)

Real and accrual-based earnings management and its legal consequences

Accounting Research Journal, 2011
Purpose Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes-Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is no evidence on whether the
Salma Ibrahim, Li Xu, Genese Rogers
openaire   +1 more source

Women on the board and their joint effect on accruals-based earnings management and real earnings management

2020
MSc in Accounting and Financial ...
Schönander, Eva, von Zweigbergk, Linda
openaire   +1 more source

The Detection of Real Earnings Management by Accrual-based Earnings Management Criteria

Global Business Administration Review, 2013
null 정도진, null 진언백
openaire   +1 more source

The effect of accounting comparability on the accrual-based and real earnings management

Journal of Accounting and Public Policy, 2016
Abstract This study investigates whether and how managers’ opportunistic earnings management activities are affected by the degree of their firms’ accounting comparability with other firms. Using a large sample of U.S. firms, I find that managers’ real earnings management (REM) increases whereas their accrual-based earnings management (AEM) decreases
openaire   +1 more source

The effect of multiple directorships on real and accrual-based earnings management

2017
Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average number of multiple directorships.
Baatour, Kais, Ben Othman, Hakim, Hussainey, Khaled   +2 more
openaire   +1 more source

Stock Liquidity and Accruals-based Earnings Management: The Three Views

SSRN Electronic Journal, 2022
Jing Fang, Zhuo (June) Cheng
openaire   +1 more source

ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT

2020
openaire   +1 more source

Stock Liquidity and Accruals-Based Earnings Management

SSRN Electronic Journal, 2018
openaire   +1 more source

Financial and non-financial disclosure and accrual-based earning management

La divulgation financière et non financière et la gestion des résultats comptables par les accruals Cette thèse étudie l'impact de la divulgation financière ainsi que de la divulgation non-financière sur la gestion des résultats comptables par les accruals.
openaire   +1 more source

Stock liquidity, price informativeness, and accruals-based earnings management

2022
openaire   +1 more source