Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source
Analisis Perbandingan Manajemen Laba dengan Metode Discretionary Accrual pada Bank Syariah dan Bank Konvensional [PDF]
, 2017 Earnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there is a difference between the level of earnings management in ...
Pambekti, G. T. (Galuh)
core
Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Analisis Faktor-faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia [PDF]
, 2015 This study aims to examine the relation of managerial ownership, institutional ownership, firm size, leverage, profitability and sales growth to earnings management. Earnings management as the dependent variable is measured by discretionary accrual using
Ritonga, K. (Kirmizi) +2 more
core
Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy [PDF]
, 2020 This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals ...
Asare, Kwadwo +2 more
core +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Int Rev Financ Anal, 2023 Aljughaiman AA +3 more
europepmc +1 more source
Faktor-Faktor yang Mempengaruhi Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2008-2011) [PDF]
, 2014 Earnings management is defined as a managerial discretionary practice of timing strategic and operating decisions (e.g., accelerating sales, postponing research and development) or choosing accrual estimates (excessive reserves) to manage short-term ...
Anugerah, R. (Rita) +2 more
core
Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count? [PDF]
, 2023 Safia Abdo Ali Al-Begali, Lian Kee Phua
openalex +1 more source
Can individual auditors' career advancements predict audit partner quality?
Contemporary Accounting Research, EarlyView.Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley +1 more source