Results 1 to 10 of about 36,254 (162)

Corporate diversification and accrual and real earnings management [PDF]

Review of Accounting and Finance, 2018
Purpose This study aims to examine the non-linear relationship between corporate diversification and real and accrual earnings management, using a sample of 5,659 US firm-year observations for 1,221 firms covering the period from 2001 to 2012. Design/methodology/approach The authors use various techniques and regressions to test the hypotheses ...
Alhadab, Mohammad, Nguyen, Thang
openaire   +4 more sources

Detecting earnings management: a comparison of accrual and real earnings manipulation models [PDF]

Journal of Applied Accounting Research, 2022
PurposeThe use of models for detecting earnings management in the academic literature, using accrual and real manipulation, is commonplace. The purpose of the current study is to compare the power of these models in a United Kingdom (UK) sample of 19,424 firm-year observations during the period 1991–2018.
Thi Thu Ha Nguyen, Salma Ibrahim, George Giannopoulos   +2 more
openaire   +1 more source

Short-term earnings guidance and accrual-based earnings management [PDF]

Review of Accounting Studies, 2014
Motivated by recent practitioners’ concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of short-term quarterly earnings guidance is associated with
Call, A.C., Chen, S., Miao, B., Tong, Y.H.   +3 more
openaire   +2 more sources

Trade-off Antara Manajemen Laba Akrual Dan Riil Pada Bank Konvensional Publik Di Indonesia [PDF]

, 2017
Earnings management arises from a conflicting goal between agents and principals which basically means as managers' intentions to manipulate accounting figures in the financial statement to achieve their own interests.
Geraldina, I. (Ira), Ontorael, R. (Rianty)   +1 more
core   +9 more sources

Reputasi perusahaan keluarga: Accrual dan real earnings management [PDF]

Journal of Business and Banking, 2021
This study examined the effect of earnings management on reputation in family firms listed on the Indonesia Stock Exchange (ISE). The data were collected from audited financial reports of companies listed on the Indonesia Stock Exchange for 2017-2019. The data were slected by using a purposive sampling towards 264 companies.
William Sebastian Tanusaputra, Rizky Eriandani   +1 more
openaire   +3 more sources

Accrual-based and real earnings management and political connections [PDF]

, 2015
This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections.
Ashbaugh, Badertscher, Ball, Bartov, Burton, Campbell, Chaney, Claessens, Cohen, Cohen, Collins, Cook, Darrough, Dechow, Dechow, Dechow, Dechow, Dechow, Dong, Ewert, Faccio, Faccio, Faccio, Fisman, Geert Braam, Goldman, Goldman, Graham, Gunny, Hay, Houqe, Hox, International Monetary Fund's World Economic Outlook Database, Isidro, Johnson, Kaufmann, Kaufmann, Khwaja, Kim, Kothari, Kothari, Kroszner, La Porta, La Porta, Leuz, Leuz, Li, Matsuura, McNichols, Mizik, Monomita Nandy, Neumann, Pastor, Ramanna, Riahi-Belkaoui, Roychowdhury, Samuelson, Shleifer, Suman Lodh, Utz Weitzel, Watts, Weitzel, Wilson, Wooldridge, Zang, Ziobrowski   +65 more
core   +1 more source

Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur Di Bursa Efek Indonesia [PDF]

, 2014
Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model.
Ahmar, N. (Nurmala), Sari, N. H. (Nieken)   +1 more
core   +1 more source

ACCRUAL EARNINGS MANAGEMENT, REAL EARNINGS MANAGEMENT AND FIRM PERFORMANCE: A PANEL DATA ANALYSIS

EPRA International Journal of Economics, Business and Management Studies, 2021
This research purposely looks into earnings management and how it relates to firm performance. By attempt of gaining empirical results, we proxy firm performance by return on assets (ROA)and return on equity (ROE) as dependent variables. We respectively model discretionary accruals and abnormal cash flow from operations as independent variables ...
null Abraham Lincoln Ayisi, null Zhang Wenfang, null Joseph Adu-Gyamfi, null Agyemang Kwasi Sampene, null Ofori Charles   +4 more
openaire   +1 more source

Auditor tolerance of accrual-based and real earnings management in boardrooms of politically connected Nigerian firms [PDF]

, 2017
This study examines the accrual-based and real earnings management tolerance of auditors in boardrooms of politically connected companies using auditor reputation theory and auditor litigation risk as the theoretical framework.
Ayoib Che Ahmad,, Salau Abdul Malik,
core   +3 more sources

Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?

International Journal of Multicultural and Multireligious Understanding, 2019
This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017.
I Putu Edi Darmawan, Sutrisno T, Endang Mardiati   +2 more
openaire   +2 more sources