Results 31 to 40 of about 47,560 (302)
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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Finance Research Letters, 2017 In this paper, we investigate whether refinancing pressure leads managers to manipulate earnings. Our tests examine the relation between changes in short-term debt and discretionary accruals.
L. Paige Fields +3 more
semanticscholar +1 more source
Earnings Management and Corporate Performance in the Scope of Firm-Specific Features
Journal of Risk and Financial Management, 2022 Various models have been created all around the world to identify enterprises that manipulate their earnings. These earnings management techniques aid businesses in enhancing their financial performance or gaining some competitive advantages. The primary
Dominika Gajdosikova +2 more
semanticscholar +1 more source
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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Auditor Tenure and Earnings Management [PDF]
مجله دانش حسابداری, 2011 This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals ...
Gholamreza Karami +2 more
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The impact of audit quality on earnings management: Evidence from France
Journal of Accounting and Taxation, 2022 This research investigates the relationship between financial reporting quality and audit quality within the context of French listed companies. The auditor brand name (Big4) is used as a proxy for audit quality and earnings management is ascertained ...
Selasi Awuye Isaac
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The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [PDF]
مطالعات تجربی حسابداری مالی, 2017 declaration of Accounting profit Or any of the published information, if it is properly be published between capital investors, to a large extent reduce the information asymmetry.
Hamid Haghighat +3 more
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Journal of Management Control, 2022 This paper examines the effect of internal control (IC) quality, measured by IC weakness disclosures, on the quality of financial statements’ information, measured by real and accrual-based earnings management.
Mounia Boulhaga, A. Bouri, Hany Elbardan
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APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS
Journal of Business and Economic Management, 2022 Financial managers intentionally use the legal manipulation of earnings to the business development. Earnings management is a widespread business finance phenomenon. The approaches and the ways of this practice are marked by many parallels.
Pavol Durana +3 more
semanticscholar +1 more source
Discretionary Accruals: Earnings Management... Or Not?
SSRN Electronic Journal, 2016 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. This paper attempts to explain from basic econometrics how discretionary accruals are estimated, and in doing so why they are inappropriate ...
openaire +2 more sources