Results 1 to 10 of about 9,019,444 (252)
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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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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The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2016 Most of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012).
B Mashayekhi, A. H. Hosseinpour
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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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Impacts of financial distress on real and accrual earnings management
Jurnal Akuntansi, 2018 This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from
Danella Rachel Muljono, Kim Sung Suk
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The Impact of Financial Distress on Earnings Management [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis 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 +1 more
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