Results 51 to 60 of about 29,944,024 (188)

Earnings management and accrual anomaly across market states and business cycles

, 2012
This paper examines if the conditioning on market states is important to earnings management behaviors and profitability of accrual hedge strategy. This paper discusses four findings.
Ze-To, S.
core   +1 more source

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

ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET

Humanities and Social Sciences
This 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
doaj   +1 more source

A Research on the Relationship between Accrual-based Earnings Management and Real Earnings Management in the Retail Industry

Journal of Distribution Science, 2019
Purpose - In this paper, we examine the effect of accrual earnings management and real earnings management on the corporate value of retail...
null Shin-Ae Kang, null 김태중
openaire   +1 more source

Earnings Management in the Libyan Corporations [PDF]

International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core   +2 more sources

The Effect of Audit Committee Effectiveness on the Relationship between Managerial Overconfidence and Earnings Management “Empirical Study on the Egyptian Listed Companies” [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ
The purpose of this study is to investigate the effect of audit committee effectiveness on the relationship between managerial overconfidence and earnings management- both accrual and real.
سيد سالم محمد أبو سالم, أحمد بغدادي أحمد بغدادي, إسراء رشاد محمد أيوب   +2 more
doaj   +1 more source

Relationship between some Firm-specific Factors and Accrual Based Earnings Management: An Empirical Assessment on Indian Food Processing Industry

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, Mr. Som Sankar Sen   +1 more
doaj   +1 more source

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 unintended consequence of stock market liberalisation: evidence from accrual-based and real earnings management

China Journal of Accounting Studies
We adopt a difference-in-differences approach to examine the effect of stock market liberalisation on accrual-based and real earnings management using the staggered adoption of the Shanghai – Hong KongStock Connect in 2014 and Shenzhen – Hong Kong Stock ...
Jiayi Luo, Yukun Pan, Lin Liao, Huiying Wu   +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