Results 41 to 50 of about 33,019 (201)
Corporate Social Responsibility and Accrual-Based Earnings Management: Evidence from Nigeria
Mediterranean Journal of Social Sciences, 2021 This study examines the effect of corporate social responsibility (CSR) on accrual based-earnings management (AEM) nexus. We employed the use of panel least square analysis to test twenty (20) manufacturing companies quoted on the Nigerian Stock Exchange (NSE) for a period of seven (7) years (2013-2019).
Chinwe Claire Amake +1 more
openaire +2 more sources
Impact of Audit Quality on Real Earnings Management: Moderating Role of Corporate Governance
Reviews of Management Sciences, 2023 Purpose: This study aims to examine the effectiveness of audit quality in restricting earnings management in the presence of country’s governance system.
Shoib Hassan +4 more
doaj +1 more source
Comparing Earnings Management in Germany and the USA [PDF]
, 2011 : This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management.
Arifin, T., Kusuma, I.W.
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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
Folia Oeconomica Stetinensia, 2020 Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized ...
Comporek Michał
doaj +1 more source
The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the effect of abnormal real operations (real earnings management) measures and accrual based earnings management on future stock price crashes of firms listed in Tehran Stock Exchange.
Mohammad Ramezan Ahmadi, Saber Dorseh
doaj +1 more source
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods [PDF]
, 2004 We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX.
Cohen, Daniel A. +2 more
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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.
openaire +2 more sources
Earnings management among industries: between the old and new economies
Technological and Economic Development of EconomyThis paper investigates sectoral prevalence and patterns of accrual-based earnings management in public companies listed on the Warsaw Stock Exchange.
Adam Sadowski +4 more
doaj +1 more source
Ramanujan International Journal of Business and Research, 2020 Due to consequent accounting scandals in the financial markets, Earnings Management has become an important topic of research. Based on prior literature in the area of Earnings Management, this study aims to offer an investigation to find the ...
Mr. Amardeep Pramanik +1 more
doaj +1 more source