Results 21 to 30 of about 83,344 (330)

The effect of financial leverage on real and accrual-based earnings management

Accounting and Business Research, 2017
Seraina C. Anagnostopoulou, A. Tsekrekos
semanticscholar   +3 more sources

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, Krismiaji Krismiaji, Handayani Handayani, Maria Purwantini   +3 more
doaj   +1 more source

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
doaj   +1 more source

Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi

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
doaj   +1 more source

Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia?

, 2021
The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen ...
N. Machdar, Dade Nurdiniah
semanticscholar   +1 more source

Short-term earnings guidance and accrual-based earnings management [PDF]

Review of Accounting Studies, 2014
Motivated by recent practitioners’ concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of short-term quarterly earnings guidance is associated with
Call, A.C., Chen, S., Miao, B., Tong, Y.H.   +3 more
openaire   +2 more sources

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
doaj   +1 more source

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
doaj   +1 more source

Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management

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, Misni Erwati, Fitri Chairunnisa   +2 more
doaj   +1 more source

Corporate Social Responsibility, Corporate Governance dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Tahun 2015-2019

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
doaj   +1 more source