Results 21 to 30 of about 8,724,912 (217)

TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA

Media Riset Akuntansi, Auditing & Informasi, 2018
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. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks ...
Widyaningsih Azizah
openaire   +3 more sources

Real and Accrual Earnings Management and IPO Failure Risk

SSRN Electronic Journal, 2013
This paper analyses the relationship between real and accrual earnings management activities and IPO failure risk. While the association between accrual earnings management and IPO failure has been researched in a limited setting, to date, there has been no work that analyses the impact of real activities-based manipulation on the probability of IPO ...
Mohammad Alhadab, Iain Clacher, Kevin Keasey   +2 more
openaire   +2 more sources

Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]

, 2012
This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
core   +6 more sources

Initial Credit Ratings and Accrual Earnings Management

The Korean Academic Association of Business Administration, 2021
Yujin Kim, Jungin An
openaire   +2 more sources

Earnings management and loss reversal [PDF]

, 2010
This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
core   +7 more sources

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

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, Masome Shahsavari, Rasol Salmani   +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

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +2 more sources

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