Audit committee features and earnings management
Heliyon, 2023 Purpose: Past studies have investigated the relationship between audit committee features and earnings management and reported mixed and inconclusive results. Some studies have found a significant relationship, while others have not.
Farzaneh Nassir Zadeh +3 more
doaj +2 more sources
Cogent Business & Management, 2023 The purpose of this paper is to investigate whether audit firm reputation provides insight into financial reporting quality of listed companies in Vietnam.
Ngoc Mai Tran, Manh Ha Tran
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Corporate social responsibility and earning management: Evidence from listed Vietnamese companies
Cogent Business & Management, 2022 The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies.
Ngoc Mai Tran +2 more
doaj +3 more sources
IEEE AccessThis paper aims to find that predictive performance is better when earning management predictions using deep learning technology, including litigation case information filed with companies.
Hyeon Kang, Hyungjoon Kim, Hyung Jong Na
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Audit committee characteristics and earning management of insurance companies in Ethiopia
Cogent Business & ManagementOne of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are made.
Ayalew Ali
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Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]
Iranian Journal of Finance, 2022 Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective.
Farzin Rezaei +2 more
doaj +1 more source
The role of media in earning management’s strategy [PDF]
مطالعات تجربی حسابداری مالی, 2023 The importance and role of Media and NEWS are increased by improvement of Information and Communication Technologies. This article try to find role of medias’ news in corporate earning management strategies.
Mozaffar Jamalianpour
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The Relation between Accounting Comparability and Earning Management [PDF]
بررسیهای حسابداری و حسابرسی, 2018 The purpose of this paper is to assess the relation between accounting comparability and earning management method selection. Comparability is a qualitative characteristic of accounting information.
Ali Rahmani, Fatemeh Ghashghaei
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Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2018 Transparency is the core of financial reporting and the transparency of financial reporting is to provide an understanding of the economic facts of business units through financial reports.
Hassan Zalaghi, Asyieh Ghadami Mashhour
doaj +1 more source
Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [PDF]
مجله دانش حسابداری, 2017 This study examines the relationship between overinvestment, type of subsequent earnings management and tenure of CEO's of listed companies in Tehran Stock Exchange during the period from 2005 to 2016 deals.
vali khodadadi (Ph.D) +3 more
doaj +1 more source