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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Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]
Iranian Journal of Finance, 2022 Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective.
Farzin Rezaei +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
Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2014 This study investigates whether and how firm investment efficiency is influenced by the accrual-based earnings management. The major purpose of this paper is investigating and analyzing the relationship between proxy of accrual-based earnings management ...
Mohammad Namazi, Reza Gholami
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Short-term earnings guidance and accrual-based earnings management [PDF]
Review of Accounting Studies, 2014 Motivated by recent practitioners’ concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of short-term quarterly earnings guidance is associated with
Call, A.C. +3 more
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Mathematics, 2023 Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real earnings management) to manipulate reported earnings and mislead users of financial information.
Shan Lu +3 more
doaj +1 more source
Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [PDF]
مجله دانش حسابداری, 2015 Earnings management has negative impact on the transparency of financial information, and leads to decreasing the quality of financial reporting process. Earnings management can be limited by corporate governance.
Naser Izadinia +2 more
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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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Attributes of female directors and accruals-based earnings management
Cogent Business & Management, 2022 Based on the notion that female directors are superior in monitoring and informed by a theoretical framework that draws insights from agency, resource dependence, and upper echelon theories, this study investigates the impact of female monitoring director’s tenure and busyness on mitigating managerial opportunistic behavior, applying to a sample of US ...
Elzahar, Hany +2 more
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