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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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
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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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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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Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [PDF]
مجله دانش حسابداری, 2019 Objective: Earnings are one of the most important factors influencing economic decisions, so corporate executives may manage the earnings to show stability in improvements and efficiency.
Mohammad Omid Akhgar (Ph.D) +1 more
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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
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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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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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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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