Accrual-based and real earnings management and political connections [PDF]
The International Journal of Accounting, 2015 This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections.
Ashbaugh +65 more
core +3 more sources
Corporate Governance (Bingley), 2019 Purpose This paper aims to investigate the impact of corporate governance (CG) mechanisms on real (REM), accrual-based earnings management (AEM) and REM/AEM interaction in Jordan following the 2009 Jordanian CG Code (JCGC).
Lara Al-Haddad, M. Whittington
semanticscholar +3 more sources
Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia
Cogent Business and Management, 2020 This paper investigates accrual earnings management (AEM) and real earnings management (REM) in family businesses (FB) in Saudi Arabia. Current literature indicates that minority rights are confiscated by the controlling shareholders in a business ...
Adeeb Alhebri, S. Al-Duais
semanticscholar +3 more sources
Accrual Earnings Management, Social Responsibility and Corporate Performance [PDF]
Advances in Computer Science Research, 2017 This paper investigates the influence of accrual earnings management on the future operating performance of the company, and the regulatory effect of social responsibility on accrual earnings management and future operating performance of the company ...
N. Zhang
semanticscholar +2 more sources
Female Auditor and Accrual Earnings Management in Indonesia
Revista de Gestão Social e AmbientalObjective: This research aims to examine the effect of female auditor on accruals earnings management. Theoretical Framework: Agency theory states that corporate executives either efficiently report accurate financial information to stakeholders or ...
Masculine Muhammad Muqorobin +3 more
semanticscholar +2 more sources
PREFERENSI MANAJEMEN LABA AKRUAL ATAU MANAJEMEN LABA RIIL DALAM AKTIVITAS TAX SHELTER [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study aims to examine the effect of accrual or real earnings management on the possibility of companies involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) as a proxy to measure the tax shelter ...
Ira Geraldina
doaj +6 more sources
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
Journal of Accounting and Economics, 2010 D. Cohen, Paul Zarowin
semanticscholar +3 more sources
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
Accounting Review, 2008 Daniel A. Cohen +2 more
semanticscholar +3 more sources
The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital.
Yahya Kamyabi +2 more
doaj +1 more source
Ownership structure of a company and accounting earnings management [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 The objective of our study is to investigate whether the ownership structure of a company, including ownership concentration, managerial ownership and the presence of institutional investors, affects accrual earnings management practices.
Andrzej Piosik
doaj +1 more source