Determinants of the capital structure and accrual-based earnings management
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: The main purpose of the paper is to examine the relationship between the value of discretionary accruals and the legal and economic determinants of capital structure, which are taken into account in static trade-off theory and pecking order theory.
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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
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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
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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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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
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Earnings management and corporate bond issuance: evidence from Vietnam
Cogent Business & ManagementThe research paper analyses earnings management behavior around corporate bond issuance and its impact on bond pricing in Vietnam - a typical emerging market.
Anh Thu Nghiem +2 more
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Defence Contracting and Accrual‐Based Earnings Management
Accounting & FinanceABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
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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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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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