Results 11 to 20 of about 9,019,444 (252)
A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM): Evidence from Bangladeshi Firms [PDF]
International Journal of Management, Accounting and Economics, 2018 This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves
Pizus Biswas
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Earnings management and loss reversal [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
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The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
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Cogent Economics & Finance, 2020 By combining Empirical Distribution Approach (EDA) and Discretionary Accruals Approach (DAA) with data including 2,949 observations of 295 Vietnamese listed companies from 2006 to 2016, we provide evidence that the firms have conducted earnings ...
Ky Han Tran, Nguyen Hung Duong
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The Pricing of Discretionary Accruals - Evidence From Pakistan [PDF]
Journal of Management and Research, 2015 Even now with the cutting edge businesses and specialized management, a large number of the firms are owned by families in Pakistan. Agency disagreements and issues exist between the management and the owners as well as the minority shareholders and the ...
Zunera Khalid +2 more
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Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
BBR: Brazilian Business Review, 2018 This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015.
Adalene Olivia Silvestre +2 more
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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
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Financial Internet Quarterly, 2023 This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies.
Acar Goksel, Coskun Ali
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The impact of short-term debt on accruals-based earnings management – evidence from Vietnam
Cogent Economics & Finance, 2020 This study seeks to examine the relationship between short-term debt maturity and accruals-based earnings management using a sample of listed firms in Vietnam from 2010–2017.
Trinh Quoc Trung +2 more
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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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