Results 1 to 10 of about 47,560 (302)
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
doaj +3 more sources
Discretionary Accruals: Earnings Management ... or Not?
Abacus, 2018 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.
Andrew B Jackson
exaly +2 more sources
Managerial Ownership and Accruals Earnings Management
Central European Management Journal, 2022 openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source
Discretionary accruals: signalling or earnings management in Australia?
Accounting and Finance, 2019 Hai Yen Pham +2 more
exaly +2 more sources
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
openaire +1 more source
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
doaj +1 more source
Tax avoidance and earnings management: a neural network approach for the largest European economies
Financial Innovation, 2023 In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.
Francisco J. Delgado +4 more
semanticscholar +1 more source