The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating [PDF]
Jurnal Dinamika Akuntansi, 2018 The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on ...
Latifah binti Nono, Siti Khomsatun
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Accrual earning management and future performance: Evidence from family firm in Indonesia [PDF]
Jurnal Akuntansi dan Auditing Indonesia, 2020 The purpose reasearch is to examine the effect of earnings management on future performance. We also will assess whether auditor have important role in family firms.
Edy Suprianto, Doddy Setiawan
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The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]
, 2012 This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
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Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]
, 2012 This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
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Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2023 This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association.
Dwi Haryono Wiratno +3 more
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Classification Shifting Phenomenon in Earning Management [PDF]
مطالعات تجربی حسابداری مالی, 2018 Classification shifting announced as new tools for earning management and become new subject for accounting research. In this article, we explore how classification shifting must measure and probe position of this tools in listed companies at Iranian ...
Ali Saghafi, Mozaffar Jamalian Pour
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Journal of Management and Business Review, 2021 This study aims to see how the influence of Corporate Social Responsibility (CSR) and Corporate Governance on earnings management practices. CSR is proxied by CSR award and Corporate Governance by GCG award.
Cahyatih Kumandang, Nora Sri Hendriyeni
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Identifying and Ranking of Causal Conditions and Strategies of Earning Management in Banking Industry of Iran [PDF]
تحقیقات مالی اسلامی (پیوسته), 2021 The irreplaceable role of banking system as a strategic principle for implementing economic policies, the presence of financial crisis in recent decades in banking industry, the bank-based economy in a country, the major role of financial reporting in ...
Shahla Abbaszadeh +3 more
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DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015
Riset Akuntansi dan Keuangan Indonesia, 2018 The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is
Rina Trisnawati +2 more
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PEMBUKTIAN FENOMENA EARNING MANAGEMENT PADA PERBANKAN SYARIAH: ANALISIS LABA RIIL DAN LABA AKRUAL
El Muhasaba: Jurnal Akuntansi, 2016 The aim of this research is to test whether there is any earning management action at shariah banking or not’. Earning management is measured by real earning management and accrual earning management.
Ari Dewi Cahyati
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