Results 71 to 80 of about 8,724,912 (217)

Earnings management and corporate bond issuance: evidence from Vietnam

Cogent Business & Management
The research paper analyses earnings management behavior around corporate bond issuance and its impact on bond pricing in Vietnam - a typical emerging market.
Anh Thu Nghiem, Eric Severin, David Veganzones   +2 more
doaj   +1 more source

The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [PDF]

مطالعات تجربی حسابداری مالی
The significant impact of politics on the capital market has led to a substantial body of accounting and financial research being linked to political events. Accordingly, this study investigates the effect of presidential elections on earnings management,
Reza Malek, Hossien fakhari
doaj   +1 more source

Detecting Earning Management: Deferred Taxes vs Accruals: A Pakistani Perspective

Journal of Accounting and Finance in Emerging Economies, 2015
Objective: Earning Management has been one of the major areas of accounting research which has received a great attention in the past and also quite recently.
Imran Shanwari, S. M. Aamir Shah
doaj   +1 more source

Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries

Gadjah Mada International Journal of Business, 2012
This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
doaj   +1 more source

Earnings management and accrual anomaly across market states and business cycles

, 2012
This paper examines if the conditioning on market states is important to earnings management behaviors and profitability of accrual hedge strategy. This paper discusses four findings.
Ze-To, S.
core   +1 more source

The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms

, 2019
DOI: 10.14254/2071789X.2019/12-4/18 ABSTRACT. Our research examines the effect of leverage on the form and extent of earnings management in Vietnamese listed firms.
M. Khanh, Thu Anh Phung
semanticscholar   +1 more source

Quality of earnings as an investment indicator : a literature review. [PDF]

, 2012
Includes bibliographical references.This paper examines the characteristics of earnings quality, reviews the literature that assesses whether earnings quality does in fact affect market valuations and evaluates whether trading strategies based on this ...
Binneman, Jason
core   +1 more source

The Impact of Financial Distress on Earnings Management [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ
This study investigates the impact of financial distress on earnings management approaches (real and accruals earnings management). Using a sample of listed firms in Egypt during the period of 2014-2019.
مني السيد منصور, إبراهيم محمد علي   +1 more
doaj   +1 more source

Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards

Journal of Accounting and Investment, 2016
The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management.
Nurmala Ahmar, Nuraini Rokhmania, Agus Samekto   +2 more
doaj  

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core