Results 61 to 70 of about 536 (142)

Flying under the radar: earnings management choices and anti-corruption [PDF]

Journal of Economics and Development
PurposeThis study examines how anti-corruption pressure influences corporate earnings management practices in Vietnam, a country undergoing an intensive anti-corruption campaign.Design/methodology/approachThis study employs a news-based anti-corruption ...
Lien Quynh Le, Khanh Hoang, Thang Xuan Nguyen   +2 more
doaj   +1 more source

The Impact of Financial Leverage on Accrual-Based and Real Earnings Management

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016
A review of accounting literature on earnings management indicates that leverage limits earnings management due to the scrutiny of auditors and regulators. Since these studies survey the relation between leverage and accrual-based earnings management, it is predicted that leveraged firms manage their earnings through real activities manipulation ...
Hamidreza VAKILIFARD, Mahboobe Sadat Sadat MORTAZAVI   +1 more
openaire   +1 more source

Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [PDF]

مطالعات تجربی حسابداری مالی, 2013
This study investigates how management Authority of bankrupt firms performs in reporting future profitability and earnings quality effect in Tehran Stock Exchange during 1385-1390.
Ahmad Ahmadpoor, asoomeh hahsavari
doaj  

What is earning management in sharia bank lower than conventional bank?

Journal of Islamic Accounting and Finance Research, 2019
Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia. Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning ...
Nurianah Nurianah
doaj   +1 more source

Foretelling or foresight? Accounting-based bankruptcy prediction models and earnings quality in the case of Polish listed companies

International Entrepreneurship Review
Objective: The article aims to examine the relationship between bankruptcy risk and earnings quality in designing accounting-based bankruptcy prediction models. The models classify companies (firm-year observations) into two groups with high or low (no)
Barbara Grabińska, Konrad Grabiński
doaj   +1 more source

Board characteristics and earnings management in listed companies of Vietnam's stock market

Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2020
This study examines the impact of the Board of directors, firm size, financial leverage and return on assets (ROA) on Accrual-based Earnings Management (QTLN). The results show that Board size, the proportion of Board financial expertise,
Bùi Văn Dương, Ngô Hoàng Điệp
doaj  

The Impact of Corporate Social Responsibility on the Use of Earnings Management in the Context of Internal Financial and Macroeconomic Factors: The Case of Lithuania

Economies
Earnings management is a widespread phenomenon in practice, with researchers therefore focusing on trying to understand what motives and factors lead to companies engaging in earnings management.
Diana Bachtijeva, Daiva Tamulevičienė, Rasa Subačienė   +2 more
doaj   +1 more source

Financial reporting quality of ESG firms listed in China. [PDF]

PLoS One, 2023
Wu M, Abeysekera I.
europepmc   +1 more source

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]

Int Rev Financ Anal, 2023
Aljughaiman AA, Nguyen TH, Trinh VQ, Du A.   +3 more
europepmc   +1 more source