Discretionary Accruals: Earnings Management... Or Not?
SSRN Electronic Journal, 2016 This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature. This paper attempts to explain from basic econometrics how discretionary accruals are estimated, and in doing so why they are inappropriate ...
openaire +2 more sources
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings [PDF]
, 2008 We examine earnings management behavior around SEOs, focusing on both real activities and accrual-based manipulation, and how this behavior varies over time and cross-sectionally.
Cohen, Daniel A., Zarowin, Paul
core +1 more source
Pengaruh Implementasi IFRS, Corporate Governance, Profitabilitas Dan Leverage Terhadap Real Dan Accruals-Based Earnings Management [PDF]
, 2016 Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi International Financial Reporting Standards (IFRS), corporate governance, profitabilitas dan leverage terhadap real earnings management dan accrual earnings management pada Perusahaan ...
Herawaty, V. (Vinola) +1 more
core
Is there any interaction between real earnings management and accrual-based earnings management?
Jurnal Akuntansi & 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. It specifically looks at the sequential nature of both forms of earnings management.
openaire +5 more sources
Trend and Tradeoff Between Accrual Earnings Management and Real Earnings Management in Indonesia [PDF]
, 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
Analisis Manajemen Laba Pada Perusahaan Yang Tergabung Dalam Indeks Sri-Kehati [PDF]
, 2013 The SRI-KEHATI index was launched in 2009 as the cooperation between Indonesia Stock Exchange and The Biodiversity Foundation to make the sustainable and responsible investment.
Oktaviani, Merry
core
Revista Contabilidade & Finanças, 2008 Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias. Brasileiras "gerenciam" os seus resultados contábeis como resposta a estímulos do mercado de capitais.
openaire +3 more sources
Comparing Earnings Management in Germany and the USA [PDF]
, 2011 : This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management.
Arifin, T., Kusuma, I.W.
core
Analisis Pengaruh Perjanjian Utang, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Manajemen Laba Riil pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia [PDF]
, 2016 Real Earnings Management is the real operating management activities undertaken by manager for a particular purpose. Real earnings management directly affect the cash flows of current and future, also the amount of accrual accounting, making ...
Lieany, L. (Lieany) +1 more
core +2 more sources
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods [PDF]
, 2004 We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX.
Cohen, Daniel A. +2 more
core