Results 11 to 20 of about 47,560 (302)
Defence Contracting and Accrual‐Based Earnings Management
Accounting & FinanceABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
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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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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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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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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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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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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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