Results 51 to 60 of about 83,344 (330)
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
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
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
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
doaj +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
Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2023 This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association.
Dwi Haryono Wiratno +3 more
doaj +1 more source
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings [PDF]
, 2008 We examine earnings management behavior around SEOs, focusing on both real activities and accrual-based manipulation, and how this behavior varies over time and cross-sectionally.
Cohen, Daniel A., Zarowin, Paul
core +1 more source
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
The impact of accrual earnings management on the firm's market value: Mediating role of government ownership and social responsibility disclosure [PDF]
New Applied Studies in Management, Economics & AccountingThis paper explores the role of CSR disclosure and government ownership in the effect of accrual earnings management on the company's market value. Data from 173 companies admitted to the Tehran Stock Exchange for the period 2013-2022 were used to test ...
Alireza Habibi, Maryam Emamimibody
doaj +1 more source
, 2018 This study aims to examince the effects of tax avoidance, accrual earning management, real earnings management and capital intensity on the cost of equity.
Amrie Firmansyah, Ahmad Febriyanto
semanticscholar +1 more source