Results 41 to 50 of about 8,724,912 (217)
Trikonomika, 2014 Accrual earnings management is a form of manipulation of financial statements on the accrual components to increase its profit in order to look good in the investors perception.
Sepriahangga Wahyu Windharta +1 more
doaj +1 more source
Cogent Business & Management, 2023 This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this ...
Mohammad Helal Uddin
doaj +1 more source
The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]
, 2012 This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
core +6 more sources
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
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
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
Investment Management & Financial InnovationsFirm value is considered a primary and essential driver for investors when making investment decisions, so they are interested in the quality of the financial data in companies’ annual reports related to firm value in an attempt by the owners to improve ...
Laith Al-Shouha +3 more
semanticscholar +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
Journal of Business Ethics, 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.
A. Owusu +5 more
semanticscholar +1 more source