Results 41 to 50 of about 29,944,024 (188)
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
doaj +1 more source
The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]
, 2012 This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
core +5 more sources
المجلة العلمية للبحوث التجارية - جامعة المنوفيةPurpose: This study examines the relationship between CEO power and earnings management and investigates whether corporate governance moderates this relationship among non-financial firms listed on the Egyptian Stock Exchange (EGX) during the period 2019–
محمد على وهدان +2 more
doaj +1 more source
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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Quality of earnings as an investment indicator : a literature review. [PDF]
, 2012 Includes bibliographical references.This paper examines the characteristics of earnings quality, reviews the literature that assesses whether earnings quality does in fact affect market valuations and evaluates whether trading strategies based on this ...
Binneman, Jason
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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
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Market power, competition and earnings management: accrual-based activities [PDF]
Journal of Financial Economic Policy, 2019 Purpose This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism industries. China and Taiwan differ not only in their political and social systems but also in their economic systems.
Hai-Yen Chang, Li-Heng Liang, Hui-Fun Yu
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The use of operational cash flow in the estimation of accrual-based earnings management [PDF]
Financial Sciences, 2019 One of the most important analytical spheres enabling the diagnostic estimation of intentional changes in a company's financial result is the area of accrual adjustments of net profit, separated in the cash flow statement prepared using the indirect method.
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The effect of financial leverage on real and accrual-based earnings management [PDF]
Accounting and Business Research, 2016 Past research has documented a substitution effect between real earnings management (RM) and accrual-based earnings management (AM), depending on relative costs. This study contributes to this research by examining whether levels of (and changes in) financial leverage have an impact on this empirically documented trade-off.
Anagnostopoulou, Seraina C. +1 more
openaire +1 more source