Results 1 to 10 of about 729 (161)
Cogent Business & Management, 2021 This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the
Basiem Al-Shattarat
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Revista Contabilidade & Finanças, 2008 Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias.
Antonio Lopo Martinez
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Investigating the effect of comparability of accounting information on actual earnings management and accrued earnings management [PDF]
New Applied Studies in Management, Economics & Accounting, 2021 As the comparability of accounting information increases, the probability of discovering accrual-based earnings management increases, and as a result, managers will face a lot of risk in using this earnings management method.
Seyed Alireza Mirarab Baigi +2 more
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Errors in estimating accruals: The role of accrual measurement [PDF]
پژوهشهای تجربی حسابداری, 2022 There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities.
Sara Salimi Ghaleh +3 more
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Detecting earnings management: a comparison of accrual and real earnings manipulation models [PDF]
Journal of Applied Accounting Research, 2022 PurposeThe use of models for detecting earnings management in the academic literature, using accrual and real manipulation, is commonplace. The purpose of the current study is to compare the power of these models in a United Kingdom (UK) sample of 19,424 firm-year observations during the period 1991–2018.
Thi Thu Ha Nguyen +2 more
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Earnings Management in Tehran Stock Exchange (TSE) [PDF]
مجله توسعه و سرمایه, 2009 In this paper, by using of discretionary accruals and working capital discretionary accruals, the incentives of earnings management are reviewed in Tehran Stock Exchange during the period of 1379-1384.
Ahmad Modarres, Ph.D, Abbas Aflatooni
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Cogent Business & Management, 2022 The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event.
Anh Huu Nguyen, Chi Thi Duong
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The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 This study aims to investigate the relationship between accruals and investors' perceptual management. The study's statistical population includes all firms listed on the Tehran Stock Exchange from 2011 to 2017.
Mohammad Reza Razdar, Jafar Ahmadpour
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Modern Management Review, 2023 This paper further examines the influence of external auditor and board attributes on incidence of discretionary accruals and real earnings management in Nigeria.
Emmanuel Ndakinpa ABU +2 more
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Borsa Istanbul Review, 2022 This study examines the role of earnings management in the relationship between firm performance and capital structure, dividing earnings management into discretionary and nondiscretionary accruals to test established theories on the capital structure ...
Adnan Shoaib, Muhammad Ayub Siddiqui
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