Results 61 to 70 of about 8,724,912 (217)
Corporate Governance : The international journal of business in societyPurpose In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings ...
Taha Almarayeh +2 more
semanticscholar +1 more source
Real and Accrual Earnings Management around Initial Public Offerings in Jordan
, 2017 This study examines whether Initial Public Offering (IPO) firms in Jordan utilize real activities and accruals accounting during the offering year to manipulate income.
Mohammad Alhadab
semanticscholar +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to determine the association between accrual earnings management and real earnings management with total risk and idiosyncratic risk in Indonesia. This study approach employs quantitative methods.
Rohmat Kunto Wijoyo, Amrie Firmansyah
doaj +1 more source
Finance Research Letters, 2019 Recent studies indicate a trade-off relation between accrual-based and real earnings management strategies. This paper studies the relation by examining the impact of the equity compensation of chief executive officers (CEOs) on earnings management and ...
Leon Li
semanticscholar +1 more source
Earnings Management in the Libyan Corporations [PDF]
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core +3 more sources
International Journal of Management, Finance and AccountingThe purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and earnings management practices.
Auwalu Musa
doaj +1 more source
The Impact of Corporate Social Responsibility on Accrual Earnings Management and Real Earnings Management [PDF]
ETIKONOMI, 2016 This study examines the influence of Corporate Social Responsibility on accrual earnings management and real earnings management. This study using control variables company size, KAP quality, and leverage. Sample of this study Obtained with purposive sampling for all non-financial company listed in the Indonesia Stock Exchange from 2001 to 2012.
openaire +1 more source
The Impact of CEO Power on the Relationship between Corporate Financial Distress and Earnings Management: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةThis study examines the impact of corporate financial distress on earnings management behavior and how CEO power moderates this relationship. The sample includes 45 non-financial EGX-100 firms from 2017 to 2022, with 270 balanced observations.
Hanaa Abdelkader Elhabashy +1 more
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company.
Yudi Wiranata Prasetio +2 more
doaj +1 more source
Accrual Earnings Management, Social Responsibility and Corporate Performance
, 2017 This paper investigates the influence of accrual earnings management on the future operating performance of the company, and the regulatory effect of social responsibility on accrual earnings management and future operating performance of the company ...
Na Zhang
semanticscholar +1 more source