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
doaj +1 more source
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
doaj +1 more source
ACCRUAL EARNINGS MANAGEMENT, REAL EARNINGS MANAGEMENT AND FIRM PERFORMANCE: A PANEL DATA ANALYSIS
EPRA International Journal of Economics, Business and Management Studies, 2021 This research purposely looks into earnings management and how it relates to firm performance. By attempt of gaining empirical results, we proxy firm performance by return on assets (ROA)and return on equity (ROE) as dependent variables. We respectively model discretionary accruals and abnormal cash flow from operations as independent variables ...
null Abraham Lincoln Ayisi +4 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
doaj +1 more source
Auditor tolerance of accrual-based and real earnings management in boardrooms of politically connected Nigerian firms [PDF]
, 2017 This study examines the accrual-based and real earnings management tolerance of auditors in boardrooms of politically connected companies using auditor reputation theory and auditor litigation risk as the theoretical framework.
Ayoib Che Ahmad,, Salau Abdul Malik,
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The impact of audit quality on real and accrual earnings management around IPOs
The British Accounting Review, 2017 We examine the relation between audit quality and the earnings management activities of IPO firms. The impact of high quality auditors on real earnings management has been researched in a number of settings e.g. SEOs.
Mohammad Alhadab, I. Clacher
semanticscholar +1 more source
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
doaj +1 more source
Entrepreneurship and Sustainability Issues, 2019 The purpose of this research is to analyze the effect of the degree of convergence of International Financial Reporting Standards (IFRS) and Audit Quality on company’s accrual earnings management.
Zahratun Nadhir, Ratna Wardhani
semanticscholar +1 more source
Analisis Pengaruh Perjanjian Utang, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Manajemen Laba Riil pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia [PDF]
, 2016 Real Earnings Management is the real operating management activities undertaken by manager for a particular purpose. Real earnings management directly affect the cash flows of current and future, also the amount of accrual accounting, making ...
Lieany, L. (Lieany) +1 more
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Impacts of financial distress on real and accrual earnings management
Jurnal Akuntansi, 2018 This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from
D. Muljono, Kim Sung Suk
semanticscholar +1 more source