Results 51 to 60 of about 33,019 (201)

Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia

Jurnal Dinamika Akuntansi dan Bisnis, 2022
This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business ...
Poppy Nurmayanti, Novita Indrawati, Emrinaldi Nur DP   +2 more
doaj   +1 more source

DAMPAK MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA UNIVERSITAS DIPONEGORO RIIL TERHADAP KINERJA PASAR [PDF]

, 2011
This research is a replication of the Oktorina’s research (2008), by adding a measurement of earnings management accruals and real earnings management through three activities.
KOYUIMIRSA, Koyuimirsa, RAHARJA, Surya
core  

The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management [PDF]

SSRN Electronic Journal, 2009
The article of record as published may be located at http://dx.doi.org/10.2139/ssrn ...
Demers, Elizabeth, Wang, Chong
openaire   +3 more sources

Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”)

Jurnal Manajemen Teori dan Terapan, 2012
The objective of this research is to analyze the possibility of Earnings Management in the financial statement of Islamic Banks. The population of research includes Islamic general bank. This research applied purposive sampling with Islamic general banks
Banu Witono, Muhammad Sholahuddin
doaj   +1 more source

The Effect of Management Characteristics on Audit Report Readability

Economies, 2022
The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms.
Mahdi Salehi, Grzegorz Zimon, Maryam Seifzadeh   +2 more
doaj   +1 more source

Pengaruh Faktor Good Corporate Governance, Free Cash Flow, Dan Leverage Terhadap Manajemen Laba [PDF]

, 2013
The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management.
Agustia, D. (Dian)
core   +2 more sources

The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

Future Business Journal
This 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, Sameh Yassen, Ahmed Chafai, Ahmed Qotb   +3 more
doaj   +1 more source

The effect of IFRS 15 mandatory adoption on earnings management: Evidence from firms listed on the STOXX Europe 600 Index [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: Does the mandatory adoption of International Financial Reporting Standard (IFRS) 15 "Revenue from contracts with customers” affect earnings quality?
Imen Mahfoudh, Sameh Kobbi-Fakhfakh
doaj   +1 more source

PENGARUH MANAJEMEN LABA BERBASIS AKRUAL DAN MANIPULASI AKTIVITAS RIIL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) [PDF]

, 2015
This study seeks to examine the accrual-based earnings management and manipulation of real activity on stock returns. The research sample used in this study are manufacturing companies listed on the Stock Exchange during the study period 2011-2013.
PAHLEVI, Rizal Devangga, RATMONO , Dwi
core  

Does value creation drive growth illusion? An evidence from Indonesia stock exchange [PDF]

, 2018
The main aim of this study is to explore the illusion effect on the growth market of firm value, and to examine the value creation of manufacturing companies listed in the Indonesia Stock Exchange (IDX).
Ghozali, Imam, Wibowo, Agus Satrya
core