Can enterprise green transformation inhibit accrual earnings management? Evidence from China [PDF]
Heliyon, 2023 This study theoretically and empirically analyzes the impact and mechanism of corporate green transformation on accrual earnings management using a sample of China's A-share listed companies from 2015 to 2021.
Yufei Lei +5 more
doaj +3 more sources
Trend and Tradeoff Between Accrual Earnings Management and Real Earnings Management in Indonesia [PDF]
Media Riset Akuntansi, Auditing & Informasi, 2017 This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia.
Azizah, W. (Widyaningsih)
core +4 more sources
Corporate diversification and accrual and real earnings management: a non-linear relationship [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.
Alhadab, Mohammad, Nguyen, Thang
core +4 more sources
TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 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.
Rianty Ontorael, Ira Geraldina
doaj +6 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
Thien Hai Nguyen +2 more
semanticscholar +2 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.
I. Darmawan, S. T., Endang Mardiati
semanticscholar +3 more sources
Is there any interaction between real earnings management and accrual-based earnings management?
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
doaj +6 more sources
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
Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia [PDF]
Jurnal Akuntansi dan Keuangan, 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.
Nieken Herma Sari, Nurmala Ahmar
doaj +2 more sources
Future Business JournalThis paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
Eman F. Attia +3 more
doaj +2 more sources