Results 31 to 40 of about 36,906 (303)
Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [PDF]
بررسیهای حسابداری و حسابرسی, 2014 The extensive literature on earnings management largelyfocuses on accrual-based earnings management, while earningmanagement may be done through accruals, real activities, or both.This study examines how common is using real activities and accrualsas ...
ali rahmani, Manijeh Ramsheh
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Political Connection, Auditor Quality, Family Ownership, and Earnings Management: Real and Accrual
Journal of Economics, Business & Accountancy Ventura, 2022 This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia.
Sandy Harianto
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Manajemen Laba di Indonesia: Studi sebuah Bibliograpi [PDF]
, 2017 This research tries to describe the development of earnings management research in Indonesiawhich is from 6 accreditation journals in Indonesia which representing 3 biggest provinces in JavaIsland.
Setiawan, D. D. (Doddy) +1 more
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Pengaruh ownership structure terhadap earnings management
Akuntansi dan Teknologi InformasiPurpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and ...
Yie Ke Feliana, Richard Valentino Salim
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Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2023 This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association.
Dwi Haryono Wiratno +3 more
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Corporate diversification and accrual and real earnings management: a non-linear relationship [PDF]
, 2018 Purpose This study aims to examine the non-linear relationship between corporate diversification and real and accrual earnings management, using a sample of 5,659 US firm-year observations for 1,221 firms covering the period from 2001 to 2012.
Alhadab, Mohammad, Nguyen, Thang
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Jurnal Aplikasi Manajemen, 2018 This research aims to obtain empirical evidence regarding the influence of accrual earnings management and real earnings management through cash flow operating activities towards market performance.
Patricia Vintya Christi Hartono +2 more
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Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to determine the association between accrual earnings management and real earnings management with total risk and idiosyncratic risk in Indonesia. This study approach employs quantitative methods.
Rohmat Kunto Wijoyo, Amrie Firmansyah
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The impact of accrual earnings management on the firm's market value: Mediating role of government ownership and social responsibility disclosure [PDF]
New Applied Studies in Management, Economics & AccountingThis paper explores the role of CSR disclosure and government ownership in the effect of accrual earnings management on the company's market value. Data from 173 companies admitted to the Tehran Stock Exchange for the period 2013-2022 were used to test ...
Alireza Habibi, Maryam Emamimibody
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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings [PDF]
, 2008 We examine earnings management behavior around SEOs, focusing on both real activities and accrual-based manipulation, and how this behavior varies over time and cross-sectionally.
Cohen, Daniel A., Zarowin, Paul
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