Results 21 to 30 of about 856 (259)
Trikonomika, 2014 Accrual earnings management is a form of manipulation of financial statements on the accrual components to increase its profit in order to look good in the investors perception.
Sepriahangga Wahyu Windharta +1 more
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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 +2 more
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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
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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
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The Relationship between Corporate Reputation and Different Types of Earnings Management [PDF]
Iranian Journal of Finance, 2021 The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management).
Morteza Zakerian +2 more
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The Use of Accruals to Manage Reported Earnings: Theory and Evidence [PDF]
SSRN Electronic Journal, 2001 This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may have an important influence on the relationship between accruals and latent earnings.
Timothy W. Koch, Larry D. Wall
openaire +3 more sources
Ilomata International Journal of Management, 2023 The purpose of this research is to provide empirical evidence on the influence of accrual and real-based earnings management and institutional ownership on leverage. The dependent variable is leverage. The independent variables are accrual earnings management (DAC), real earnings management (CFO, PROD, DISEXP), and institutional ownership.
Anita Anggraini, Eddy Suranta
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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
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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
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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 +3 more
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