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The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms.
Mehdi Maranjory +3 more
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Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2012 This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted
Mehdi Bahar Moghaddam, Ali kouhi
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British Journal of Clinical Pharmacology, EarlyView.Aims This study aimed to investigate the incidence of low‐dose quetiapine initiation and associated factors in adults newly diagnosed with depression in primary care. Methods We obtained medication dispensing records, primary and secondary care diagnoses and employment status for antipsychotic‐naïve individuals aged 16–65 newly diagnosed with ...
Laura Purra +5 more
wiley +1 more source
Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries
Gadjah Mada International Journal of Business, 2012 This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
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Innovation Focused Strategy and Earnings Management [PDF]
Economic and Business Review, 2017 This study utilizes three approaches to investigate the extent to which firms with an innovation focused strategy engage in earnings management through the use of income smoothing, real activities, and the use of discretionary accruals.
Nathan Jeppson, David Salerno
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British Educational Research Journal, EarlyView.Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan +2 more
wiley +1 more source
The Relationship between Management Earnings Forecast Errors and Accruals [PDF]
مجله دانش حسابداری, 2010 Management earnings forecast is a kind of mandatory disclosure in Iran. A large body of literature on the capital market has emphasized the importance of this forecast.
Seyed Ahmad Khalifeh Soltani +2 more
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British Educational Research Journal, EarlyView.Abstract Widening participation (WP) in higher education (HE) remains a central concern within UK educational and social policy. It seeks to address the underrepresentation of specific social groups by tailoring university access to their distinct needs.
Sarah McLaughlin, Richard Waller
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
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