Results 11 to 20 of about 8,666,509 (298)
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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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 Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan [PDF]
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
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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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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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Ilomata International Journal of Management, 2023 The purpose of this research is to provide empirical evidence on the influence of accrual and real-based earnings management and institutional ownership on leverage. The dependent variable is leverage. The independent variables are accrual earnings management (DAC), real earnings management (CFO, PROD, DISEXP), and institutional ownership.
Anita Anggraini, Eddy Suranta
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Accrual-based and real earnings management and political connections [PDF]
The International Journal of Accounting, 2015 This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than non-connected firms. Although real earnings management is
Nandy, M +3 more
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Short-term earnings guidance and accrual-based earnings management [PDF]
Review of Accounting Studies, 2014 Motivated by recent practitioners’ concerns that short-term earnings guidance leads to managerial myopia, we investigate the impact of short-term earnings guidance on earnings management. Using a propensity-score matched control sample, we find strong and consistent evidence that the issuance of short-term quarterly earnings guidance is associated with
Call, A.C. +3 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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