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
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
doaj +1 more source
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
doaj +1 more source
Discussion on the Influence Mechanism of Employee Stock Ownership Plan on Company Earnings Management [PDF]
SHS Web of Conferences, 2023 Based on the samples of A-share non-financial listed companies in Shanghai and Shenzhen from 2013 to 2019, this paper studies the impact of the implementation of employee stock ownership plan on earnings management, and finds that employee stock ...
Zhang Jide, Lyu Yaoyao
doaj +1 more source
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
doaj +1 more source
Auditor tolerance of accrual-based and real earnings management in boardrooms of politically connected Nigerian firms [PDF]
, 2017 This study examines the accrual-based and real earnings management tolerance of auditors in boardrooms of politically connected companies using auditor reputation theory and auditor litigation risk as the theoretical framework.
Ayoib Che Ahmad,, Salau Abdul Malik,
core +3 more sources
Market power, competition and earnings management: accrual-based activities [PDF]
Journal of Financial Economic Policy, 2019 Purpose This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism industries. China and Taiwan differ not only in their political and social systems but also in their economic systems.
Hai-Yen Chang, Li-Heng Liang, Hui-Fun Yu
openaire +1 more source
Jurnal Akuntansi Kontemporer, 2020 The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company.
Yudi Wiranata Prasetio +2 more
doaj +1 more source
Investigating the effect of comparability of accounting information on actual earnings management and accrued earnings management [PDF]
New Applied Studies in Management, Economics & Accounting, 2021 As the comparability of accounting information increases, the probability of discovering accrual-based earnings management increases, and as a result, managers will face a lot of risk in using this earnings management method.
Seyed Alireza Mirarab Baigi +2 more
doaj +1 more source
The effects of earnings management on information asymmetry and stock price synchronicity
Cogent Economics & Finance, 2023 In this study, we test whether earnings management has a positive impact on information asymmetry as well as whether earnings management has a negative impact on stock return synchronicity to investigate how discretionary accrual earnings management ...
Dong Quang Dang +2 more
doaj +1 more source