Results 301 to 310 of about 83,344 (330)

Is audit committee busyness associated with earnings management? The moderating role of foreign ownership

Accounting Research Journal
Purpose An audit committee (AC) whose members hold multiple directorships can adversely affect a firm’s earnings management (EM) behavior due to a lack of time that can prevent members from performing their responsibilities effectively.
Mohammed W. A. Saleh, Marwan Mansour
semanticscholar   +1 more source

Relations Among Components of Accruals Under Earnings Management

SSRN Electronic Journal, 1998
A dynamic steady-state model of financial reporting subject to ongoing earnings management strategies is presented. I show that, even in the absence of researcher measurement error, discretionary accruals and nondiscretionary accruals are always negatively correlated.
openaire   +1 more source

Do CEO characteristics affect earnings management?

Corporate Governance: The International Journal of Business in Society
Purpose This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management. Design/methodology/approach Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO
A. Putra, Doddy Setiawan
semanticscholar   +1 more source

Differential impact of earnings management on the accrual anomaly

Journal of Asset Management, 2021
Mani Bansal, Asgar Ali
semanticscholar   +1 more source

Do management earnings forecasts incorporate information in accruals?

Journal of Accounting and Economics, 2010
Abstract I investigate whether management earnings forecasts fully reflect the implications of accruals for future earnings. I find that managers overestimate accrual persistence in range forecasts but not in point forecasts and that managers’ accrual-related forecast bias in range forecasts increases with forecast range and forecast horizon.
openaire   +1 more source

Corporate Governance and Accruals Earnings Management

Managerial and Decision Economics, 2011
Fivos V. Bekiris, Leonidas C. Doukakis
openaire   +1 more source

Managerial Ownership and Accruals Earnings Management

Central European Management Journal, 2022
openaire   +1 more source

Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?

Journal of Business Ethics, 2020
A. Owusu, A. Zalata, A. Zalata, Kamil Omoteso, Ahmed A. Elamer, Ahmed A. Elamer   +5 more
semanticscholar   +1 more source

Geography, business strategy and accruals-based earnings management

2017
Clusters are characterized as geographical concentrations of firms in a similar industry with the benefits of sharing resources and creating better opportunities for innovation. This study examines the effect of geographical cluster’s characteristics – cluster size and cluster knowledge, on the earnings management behavior of firms. Cluster size refers
openaire   +1 more source

Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania

, 2018
N. Waweru, Ntui Ponsian Prot
semanticscholar   +1 more source