Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
Industry Valuation Driven Earnings Management [PDF]
This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T. +2 more
core +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA BERBASIS AKRUAL (Studi pada BUMN Persero dan BUMS yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2016 This study aims to examine the effects of state ownership, firm size, return on asset, non operating income and leverage on the accrual-based earnings management in publicy listed state-owned enterprises and privately owned enterprises.
AGUSTINA, Rina, JULIARTO, Agung
core
Market power, competition and earnings management: accrual-based activities [PDF]
, 2019 Hai-Yen Chang +2 more
openalex +1 more source
Does analyst participation in earnings conference calls curb real activities earnings management?
Contemporary Accounting Research, EarlyView.Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley +1 more source
Analysis on accrual-based models in detecting earnings management
, 2012 This paper analyzes the problems with the alternative accrual-based models in detecting earnings management. The researcher will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical ...
CHEN, Tianran
core
PENGARUH EARNINGS MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2011) [PDF]
, 2015 Penelitian ini bertujuan menguji pengaruh earnings management terhadap pengungkapan Corporate Social Responsibility serta mekanisme corporate governance dalam memoderasi pengaruh antara earnings management dengan pengungkapan CSR.
Raida, Haifa
core
An Explanation of Path Analysis and Recommendations for Best Practice
Contemporary Accounting Research, EarlyView.ABSTRACT Path analysis has become increasingly popular, but many studies do not show a deep understanding of how path analysis works or the assumptions on which it relies. In this paper, we explain that path analysis is statistically equivalent to either OLS when the researcher assumes uncorrelated errors, or instrumental variable (IV) estimation when ...
Clive Lennox, Carmen Payne‐Mann
wiley +1 more source
Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia [PDF]
, 2017 Basic usage of principles-based, fair value and full disclosure at IFRS is expected to have a positive impact, resulting in improving quality of accounting information to be capable of reflecting the current economic condition of the company.
Farichah, Farichah
core
Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies
Abacus, EarlyView.Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen +3 more
wiley +1 more source