Results 11 to 20 of about 28,588,237 (282)
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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Future Business JournalThis paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
Eman F. Attia +3 more
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Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]
, 2012 This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
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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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Earnings management and loss reversal [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
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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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