Results 21 to 30 of about 29,944,024 (188)
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
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
core +6 more sources
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
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
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
Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors? [PDF]
, 2020 Prior research suggests that the presence of high quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation.
Omoteso, Kamil +7 more
core +1 more source
Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection [PDF]
Journal of Contemporary Accounting & Economics, 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