Results 61 to 70 of about 33,239 (299)
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
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Business Strategy and the Environment, EarlyView.ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat +2 more
wiley +1 more source
ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET
Humanities and Social SciencesThis 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
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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 +2 more
doaj +1 more source
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
Future Business JournalThis 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 +3 more
doaj +1 more source
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 +2 more
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
Short-term debt maturity, monitoring and accruals-based earnings management
Journal of Contemporary Accounting & Economics, 2013 Most prior studies assume a positive relation between debt and earnings management, consistent with the financial distress theory. However, the empirical evidence for financial distress theory is mixed. Another stream of studies argues that lenders of short-term debt play a monitoring role over management, especially when the firm’s creditworthiness is
Fung, Simon Y. K., Goodwin, John
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