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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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Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [PDF]
مجله دانش حسابداری, 2015 Earnings management has negative impact on the transparency of financial information, and leads to decreasing the quality of financial reporting process. Earnings management can be limited by corporate governance.
Naser Izadinia +2 more
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Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]
Iranian Journal of Finance, 2022 Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective.
Farzin Rezaei +2 more
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Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria [PDF]
Athens Journal of Business & Economics, 2021 The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in ...
Chizoba Mary Nwoye +2 more
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Discretionary Accruals: Earnings Management... Or Not?
SSRN Electronic Journal, 2016 This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature. This paper attempts to explain from basic econometrics how discretionary accruals are estimated, and in doing so why they are inappropriate ...
openaire +2 more sources
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
doaj +1 more source
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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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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Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors? [PDF]
, 2020 Prior research suggests that the presence of high quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation.
Omoteso, Kamil +7 more
core +1 more source
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
doaj +1 more source