Results 21 to 30 of about 665 (259)
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
Mandatory IFRS Adoption and Real/Accruals Bases Earnings Management in the UK
ACRN Journal of Finance and Risk Perspectives, 2021 Here, the link between the mandatory adoption of International Financial Reporting Standards (IFRS) and Real Earnings Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London Stock Exchange. Robust regression analysis of the mandatory IFRS adoption will be conducted on the panel data,
Mohammad I. Almaharmeh +2 more
openaire +3 more sources
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
An analysis of accrual-based earnings management in large Serbian companies [PDF]
Ekonomika preduzeca, 2020 This study analyzes systematic differences in earnings management across 215 large companies operating in the real sector in the Republic of Serbia in the period from 2009 to 2017. To achieve the main goal of the study, we constructed an aggregate measure which covers several aspects of accrual-based earnings management.
Snežana Miletić +1 more
openaire +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
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
Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection [PDF]
SSRN Electronic Journal, 2012 This paper examines the differences in accrual-based and real earnings management across countries from the perspective of investor protection. Following prior research (Leuz et al., 2003), we hypothesize that accrual-based earnings management is more constrained by strict discipline in countries with stronger investor protection.
Masahiro Enomoto +2 more
openaire +1 more source
Real and accrual-based earnings management in Islamic Banks in Indonesia [PDF]
Jurnal Akuntansi Aktual, 2020 Islamic banks have tendency to tinker the earnings to present positive income. Therefore, it now becomes important to examine the relationship between real earnings management (REM) and accrual-based earnings management (AEM) that they both contribute in promoting earnings, especially in Islamic banks. This study also examines variables costs of REM or
Vega Wafaretta, Nurika Restuningdiah
openaire +2 more sources
The Impact of CEO Power on the Relationship between Corporate Financial Distress and Earnings Management: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةThis study examines the impact of corporate financial distress on earnings management behavior and how CEO power moderates this relationship. The sample includes 45 non-financial EGX-100 firms from 2017 to 2022, with 270 balanced observations.
Hanaa Abdelkader Elhabashy +1 more
doaj +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