Results 41 to 50 of about 536 (142)
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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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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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
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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 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
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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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Future Business JournalThis paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
Eman F. Attia +3 more
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ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET
Humanities and Social SciencesThis study investigates the impact of accounting conservatism on the adopted patterns of earnings management in public companies listed on the Warsaw Stock Exchange.
Michał COMPOREK
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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
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