The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Int Rev Financ Anal, 2023 Aljughaiman AA +3 more
europepmc +1 more source
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Kothari, S.P. +2 more
core +1 more source
Market rewards to patterns on increasing earnings : do cash flow patterns, accruals manipulation and real activities manipulation matter? [PDF]
, 2013 This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings.
García Lara, Juan Manuel +2 more
core
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]
, 2005 In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core +1 more source
How does the COVID-19 affect earnings management: Empirical evidence from China. [PDF]
Res Int Bus Finance, 2022 Yan H, Liu Z, Wang H, Zhang X, Zheng X.
europepmc +1 more source
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, STRUKTUR UTANG, BIAYA POLITIK, VOLATILITAS LABA, DAN PERUBAHAN ARUS KAS TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Non-Keuangan di Indonesia 2013-2014) [PDF]
, 2016 This study aimed to examine the effect of managerial ownership, debt structure, the political costs, earnings volatility, and the changes in cash flows to earnings management practices on non-financial companies in Indonesia.
PURNAMASARI, Ivana +1 more
core
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL [PDF]
, 2016 The purpose of this research is examining the influences of the adoption of IFRS-based accounting standards on both accrual-based and real earnings management.Aaccrual-based earnings management is proxied through discretional expense calculated by ...
FUAD, Fuad, WIJAYANTO, Wahyu Tri
core
PENGARUH GOOD CORPORATE GOVERNANCE, FREE CASH FLOW DAN FIRM SIZE TERHADAP EARNINGS MANAGEMENT [PDF]
, 2019 Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, free cash flow, dan firm size terhadap earnings management. Mekanisme good corporate governance yang digunakan dalam penelitian ini terdiri dari kepemilikan
ANGGRAENI, NOVITA ALICIA
core
Audit committee features and earnings management.
Heliyon, 2023 Nassir Zadeh F +3 more
europepmc +1 more source