Results 21 to 30 of about 36,906 (303)

Financial distress and earnings management before and during the Covid-19 pandemic

Jurnal Akuntansi dan Auditing Indonesia, 2023
This study aims to investigate the influence of financial distress on accrual earnings management and real earnings management before and during the COVID-19 pandemic.
Novy Fajriati, Ersa Tri Wahyuni, Dini Rosdini   +2 more
doaj   +1 more source

Accrual-based and real earnings management and political connections [PDF]

, 2015
This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections.
Ashbaugh, Badertscher, Ball, Bartov, Burton, Campbell, Chaney, Claessens, Cohen, Cohen, Collins, Cook, Darrough, Dechow, Dechow, Dechow, Dechow, Dechow, Dong, Ewert, Faccio, Faccio, Faccio, Fisman, Geert Braam, Goldman, Goldman, Graham, Gunny, Hay, Houqe, Hox, International Monetary Fund's World Economic Outlook Database, Isidro, Johnson, Kaufmann, Kaufmann, Khwaja, Kim, Kothari, Kothari, Kroszner, La Porta, La Porta, Leuz, Leuz, Li, Matsuura, McNichols, Mizik, Monomita Nandy, Neumann, Pastor, Ramanna, Riahi-Belkaoui, Roychowdhury, Samuelson, Shleifer, Suman Lodh, Utz Weitzel, Watts, Weitzel, Wilson, Wooldridge, Zang, Ziobrowski   +65 more
core   +1 more source

Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [PDF]

مجله دانش حسابداری, 2014
This study investigates whether and how firm investment efficiency is influenced by the accrual-based earnings management. The major purpose of this paper is investigating and analyzing the relationship between proxy of accrual-based earnings management ...
Mohammad Namazi, Reza Gholami
doaj   +1 more source

Effect of earnings management on earnings predictability in information signaling perspective

Jurnal Akuntansi, 2018
This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability.
Alex Johanes Simamora
doaj   +1 more source

Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises

Mathematics, 2023
Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real earnings management) to manipulate reported earnings and mislead users of financial information.
Shan Lu, Peng Wu, Lei Gao, Richard Gifford   +3 more
doaj   +1 more source

Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria [PDF]

Athens Journal of Business & Economics, 2021
The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in ...
Chizoba Mary Nwoye, Alphonsus Sunday Anichebe, Ifeanyi Francis Osegbue   +2 more
doaj   +1 more source

Pengaruh Good Corporate Governance (GCG) Terhadap Earnings Management Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) [PDF]

, 2015
The purpose of this study was to determine the presence or absence of earnings management practices and real earnings management accrual on companies listed in the Jakarta Islamic Index (JII) and the effect of Good Corporate Governance (Board of ...
Cahyati, A. D. (Ari), Haryati, R. (Retno)   +1 more
core   +2 more sources

The role of corporate governance in the relationships of family company with real earnings management

Jurnal Akuntansi, 2018
The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship.
Indah Masri
doaj   +1 more source

PERSEPSI MAHASISWA PADA EARNING MANAGEMENT “STUDI KASUS MAHASISWA SEMESTER TUJUH UNIVERSITAS SURABAYA, TAHUN 2017”

Akuntansi dan Teknologi Informasi, 2019
This study aims to determine students' perceptions of earningss management practices including student’s perception about real earnings management, student’s perception regarding accrual earnings management.
Jenifer, Yenny Sugiarti
doaj   +1 more source

Auditor tolerance of accrual-based and real earnings management in boardrooms of politically connected Nigerian firms [PDF]

, 2017
This study examines the accrual-based and real earnings management tolerance of auditors in boardrooms of politically connected companies using auditor reputation theory and auditor litigation risk as the theoretical framework.
Ayoib Che Ahmad,, Salau Abdul Malik,
core   +3 more sources