Results 51 to 60 of about 536 (142)
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-TiǧāriyyaẗThe 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 +2 more
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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
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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
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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 GestiuneResearch 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
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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
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Cogent Business & ManagementThis study examines how financial distress influences earnings management through accrual-based and real activity-based channels and investigates the moderating role of enterprise risk management (ERM) in an emerging market setting.
Thuy Anh Nguyen
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Earnings Management in Banking Industry And Its Impact on The Firm Value
Akrual: Jurnal Akuntansi, 2018 This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry.
Ahmad Abbas
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An investigation of accrual-based earnings management in the UK
, 2022 This thesis aims to investigate the reliability of using accrual-based measures as a proxy for earning management in the UK. The earnings management literature has undergone immense development over the last decades, initially having focused on the establishment of abnormal accruals as a proxy for earnings management, thereafter more critical papers ...
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THE ROLE OF CORPORATE GOVERNANCE IN THE EFFECT EARNINGS MANAGEMENT HAS ON FIRM VALUE
Journal of Indonesian Economy and Business, 2017 Previous researchers found that managers have conducted opportunistic earnings management (Abdolmohammadi et al., 2010; Crocker and Slemrod, 2007;Cornett et al., 2009; Jaggi et al., 2009).
Surifah
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The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management
Journal of Applied Business Research (JABR), 2016 This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is related to how firms manage their earnings. I use discretionary accruals and real operating decisions
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