Results 11 to 20 of about 856 (259)
Earnings management, board of directors, and earnings persistence: Indonesian evidence
Jurnal Akuntansi dan Auditing Indonesia, 2022 This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence.
Wing Wahyu Winarno +3 more
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Accrual-based and cash-based earnings management in Algeria: substitution or complementary
Croatian Review of Economic, Business and Social Statistics, 2022 Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt
Bilal Kimouche
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Journal of Management and Business Review, 2022 This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable.
Devi Silviana, Elfina Astrella Sambuaga
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The Effect of Financial Leverage and other firm’s characteristics on Real Earnings Management and Accrual Earnings Management: An Empirical Study on listed Firms in the Egyptian Stock Exchange [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 This research empirically examines the effect of financial leverage and other firm’s characteristics on the Real and Accrual based earnings management using a sample of Egyptian listed firms for 3 year’s period starting from 2015 till 2017.
داليا المدبولي
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The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2016 Most of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012).
B Mashayekhi, A. H. Hosseinpour
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KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
Jurnal Akademi Akuntansi, 2020 This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The
I Putu Edi Darmawan
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JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory ...
Gandy Wahyu Maulana Zulma +2 more
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Journal of Management and Business Review, 2021 This study aims to see how the influence of Corporate Social Responsibility (CSR) and Corporate Governance on earnings management practices. CSR is proxied by CSR award and Corporate Governance by GCG award.
Cahyatih Kumandang, Nora Sri Hendriyeni
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TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA
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
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Cogent Business & Management, 2023 This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this ...
Mohammad Helal Uddin
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