Results 21 to 30 of about 8,605,635 (242)
Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to investigate the relationship between the position of companies in the social network of Iranian stock market companies and accrual earnings management.Methods: This research is a quantitative research based on ...
Reza Hosseinipour +2 more
doaj +1 more source
Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria [PDF]
Athens Journal of Business & Economics, 2021 The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in ...
Chizoba Mary Nwoye +2 more
doaj +1 more source
Hubungan Substitusi Real Earning Management dan Accrual Earning Management terhadap Perilaku Pajak Agresif pada Perusahaan Kepemilikan Keluarga di Indonesia [PDF]
, 2022 This study looks at the effect of real earnings management (REM) and accrual earnings management (AEM) on tax aggressive behavior, and how the role of family companies on earnings management is applied to that relationship.
Masri, Indah
core +1 more source
DeReMa (Development Research of Management): Jurnal Manajemen, 2018 This research aims at analyzing the effects of management ability, independent directors and the total number of directors on the board to earning quality that is measured by restatement, earning persistence, and accrual quality. The research populations
Edi Edi, Suyadi Suyadi
doaj +1 more source
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
Jurnal Akuntansi, 2019 This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
doaj +1 more source
Comparative Study of Primary and Restated Information Ability in Prediction of Future Cash Flow [PDF]
پژوهشهای تجربی حسابداری, 2016 This research investigates the management's influence in accrual items from two perspectives of earning-increasing and earning-decreasing management and the manager's opportunistic motives in order to compare the predictive ability of the primary and ...
hossein panahian, hadi shafieie nikabadi
doaj +1 more source
Jurnal Akuntansi dan Auditing, 2015 This Study aims to eximine how the effect of voluntary disclosure of management's responsibility for the financial reports for earning management. This study analyzed the effect voluntary disclosure of MRF for accrual earning management and real earning ...
Rasis Ahmad Bani, Haryanto Haryanto
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PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES
Jurnal Akuntansi Kontemporer, 2020 Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value.
Grace Setiyani Tjandra +2 more
doaj +1 more source
Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [PDF]
مجله دانش حسابداری, 2015 Earnings management has negative impact on the transparency of financial information, and leads to decreasing the quality of financial reporting process. Earnings management can be limited by corporate governance.
Naser Izadinia +2 more
doaj +1 more source