Results 51 to 60 of about 33,239 (299)

Determinants of the capital structure and accrual-based earnings management

Zeszyty Teoretyczne Rachunkowości, 2022
Purpose: The main purpose of the paper is to examine the relationship between the value of discretionary accruals and the legal and economic determinants of capital structure, which are taken into account in static trade-off theory and pecking order theory.
openaire   +2 more sources

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

Earnings management among industries: between the old and new economies

Technological and Economic Development of Economy
This paper investigates sectoral prevalence and patterns of accrual-based earnings management in public companies listed on the Warsaw Stock Exchange.
Adam Sadowski, Michał Comporek, Magdalena Osińska, Ewa Walińska, Per Engelseth   +4 more
doaj   +1 more source

The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market

Folia Oeconomica Stetinensia, 2020
Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized ...
Comporek Michał
doaj   +1 more source

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
doaj   +1 more source

PENGARUH MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DIMODERASI OLEH POLITICAL CONNECTION [PDF]

, 2017
The purpose of this research is to examine the influence accrual based earnings managements and real earnings management on tax avoidance and impact political connection between accrual based earnings magament and real earnings management on tax ...
HARTO, Puji, SIMAMORA, Agustina Lastarida   +1 more
core  

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +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

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  

Do firms engage in earnings management to improve credit ratings?: Evidence from KRX bond issuers [PDF]

, 2016
In this paper, we examine the relationship between credit ratings, credit ratings changes and earnings management. Since the 1997 Asian Financial Crisis, many listed firms collapsed, leading investors to suffer losses.
Lim, Hyoung-Joo, Mali, Dafydd
core   +1 more source