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Adherence to buprenorphine-XR through hybrid telehealth contingency management procedures: a case series. [PDF]
J Subst UseGorman JA +4 more
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Unemployment and Personal Income Loss After Traumatic Brain Injury.
JAMA SurgMalhotra AK +12 more
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Real Versus Accrual-based Earnings Management
Paradigm, 2017This article examines the relationship between accrual-based earnings management (AM) and real earnings management (RM) in the Indian context by considering 673 listed non-financial companies for the period 2009–2013. The article quantifies AM and RM and tests whether Indian companies choose substitute relationship over complementary relationship ...
Chandra Sekhar Mishra, Prabina Rajib
exaly +2 more sources
The effect of multiple directorships on real and accrual-based earnings management
Accounting Research Journal, 2017Purpose 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.
Khaled Hussainey +2 more
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Accrual-Based Earnings Management and the COVID-19 Pandemic
Journal of Applied Business and Economics, 2023In this study, we document the accrual-based earnings management of Old Economy firms and New Economy firms (firms in the technology industry) and loss-making firms (firms with negative earnings in the pre-pandemic year, 2019) and profit firms in each economy, respectively, before, during, and in the recovery year of the COVID-19 pandemic.
Pei-Hui Hsu, Ching-Lih Jan
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CEO Origin and Accrual-Based Earnings Management
Accounting Horizons, 2014SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment;
Kuang, Y.F., Qin, B., Wielhouwer, J.
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Real Earnings Management and Accrual-based Earnings Management in Family Firms
European Accounting Review, 2014We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we hypothesise and find for a sample of 402 German listed family firms
Ann Kristin Achleitner +3 more
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Top Management Team Characteristics and Accrual-Based Earnings Management
The International Journal of Accounting, 2018Abstract This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010. TMT members with more knowledge (higher education level, more accounting expertise, and greater prior top management experience) and longer average tenure ...
Yu-Ting Hsieh +3 more
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Accrual‐Based Earnings Management and Regulation: A Literature Review*
Accounting Perspectives, 2022ABSTRACTThis paper reviews how the accounting literature has investigated accrual‐based earnings management (AEM) in relation to regulation. After describing the development of accrual‐based models to measure earnings management, I provide evidence that the accounting literature has investigated AEM and regulation to answer six types of research ...
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