The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. [PDF]
This paper deals with the accrual anomaly first documented by Sloan (1996), i.e. the finding that the stock market prices appear to overweigh the role of accruals persistence and under-weigh the role of operating cash flow persistence.
Schøler, Finn
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ANALISIS PENGARUH PENGUNGKAPAN SUKARELA PERTANGGUNGJAWABAN MANAJEMEN PADA LAPORAN KEUANGAN (MRF) TERHADAP MANAJEMEN LABA [PDF]
, 2016 This study aimed to examine the effect of voluntary disclosure, namely Management's Responsibility for Financial Reports/MRF as an independent variable on accrual earnings management and real.
DESHINTA, Dinda, GHOZALI, Imam
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Market Response Toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1 [PDF]
, 2015 This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Dewi, W. P. (Windy) +1 more
core +1 more source
Earnings Management, Accruals and Stock Liquidity [PDF]
Journal of Finance and Bank Management, 2017 Sonia Sayari, Abdelwahed Omri
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Does value creation drive growth illusion? An evidence from Indonesia stock exchange [PDF]
, 2018 The main aim of this study is to explore the illusion effect on the growth market of firm value, and to examine the value creation of manufacturing companies listed in the Indonesia Stock Exchange (IDX).
Ghozali, Imam, Wibowo, Agus Satrya
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Analisis Perbandingan Manajemen Laba dengan Metode Discretionary Accrual pada Bank Syariah dan Bank Konvensional [PDF]
, 2017 Earnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there is a difference between the level of earnings management in ...
Pambekti, G. T. (Galuh)
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Implementation the international financial reporting standards as a moderating variable of the relationship of corporate governance with earnings management [PDF]
, 2017 In general, this research is aimed at providing empirical evidence concerning the analysis of the adoption of IFRS as a moderating variable in the relation of corporate governance with earnings management.
Komalasari, Agrianti
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Faktor-Faktor yang Mempengaruhi Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2008-2011) [PDF]
, 2014 Earnings management is defined as a managerial discretionary practice of timing strategic and operating decisions (e.g., accelerating sales, postponing research and development) or choosing accrual estimates (excessive reserves) to manage short-term ...
Anugerah, R. (Rita) +2 more
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Initial Credit Ratings and Accrual Earnings Management
The Korean Academic Association of Business Administration, 2021 Yujin Kim, Jungin An
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Female Auditor and Accrual Earnings Management in Indonesia
Revista de Gestão Social e AmbientalObjective: This research aims to examine the effect of female auditor on accruals earnings management. Theoretical Framework: Agency theory states that corporate executives either efficiently report accurate financial information to stakeholders or that they opportunistically manipulate reported earnings for personal gain, thereby misleading users of
Masculine Muhammad Muqorobin +3 more
openaire +1 more source