The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [PDF]
مطالعات تجربی حسابداری مالیThe significant impact of politics on the capital market has led to a substantial body of accounting and financial research being linked to political events. Accordingly, this study investigates the effect of presidential elections on earnings management,
Reza Malek, Hossien fakhari
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Family Ownership and Accrual-Based Earnings Management: Evidence from Tunisia
Asian Academy of Management Journal of Accounting and Finance, 2021 The aim of this paper is to investigate the effect of family shareholding and chief executive officer (CEO) characteristics on earnings management. We use panel data for a sample of 37 Tunisian non-financial listed firms over the period 2007–2017. We contribute to the literature on corporate governance in family firms by testing the effect of the ...
Atika Ben Gamra, Dorra Ellouze
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Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīKnowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani +2 more
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The impact of accrual earnings management on the firm's market value: Mediating role of government ownership and social responsibility disclosure [PDF]
New Applied Studies in Management, Economics & AccountingThis paper explores the role of CSR disclosure and government ownership in the effect of accrual earnings management on the company's market value. Data from 173 companies admitted to the Tehran Stock Exchange for the period 2013-2022 were used to test ...
Alireza Habibi, Maryam Emamimibody
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The Association of Tax Aggressiveness on Accrual and Real Earnings Management
Journal of Accounting and Investment, 2020 Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.
Antonius Herusetya, Cyrilla Stefani
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Detecting Earning Management: Deferred Taxes vs Accruals: A Pakistani Perspective
Journal of Accounting and Finance in Emerging Economies, 2015 Objective: Earning Management has been one of the major areas of accounting research which has received a great attention in the past and also quite recently.
Imran Shanwari, S. M. Aamir Shah
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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
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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
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Analisis Manajemen Laba Pada Perusahaan Yang Tergabung Dalam Indeks Sri-Kehati [PDF]
, 2013 The SRI-KEHATI index was launched in 2009 as the cooperation between Indonesia Stock Exchange and The Biodiversity Foundation to make the sustainable and responsible investment.
Oktaviani, Merry
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PENGARUH MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DIMODERASI OLEH POLITICAL CONNECTION [PDF]
, 2017 The purpose of this research is to examine the influence accrual based earnings managements and real earnings management on tax avoidance and impact political connection between accrual based earnings magament and real earnings management on tax ...
HARTO, Puji +1 more
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