Results 71 to 80 of about 28,588,237 (282)
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
doaj +1 more source
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 +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley +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
Business Strategy and the Environment, EarlyView.ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit +3 more
wiley +1 more source
China Journal of Accounting StudiesWe 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 +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 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
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah +2 more
wiley +1 more source
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
doaj +1 more source
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
openaire +2 more sources