Results 41 to 50 of about 8,666,509 (298)
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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Is there any interaction between real earnings management and accrual-based earnings management?
Jurnal Akuntansi & Auditing Indonesia, 2021 This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks. It specifically looks at the sequential nature of both forms of earnings management.
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Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 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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Corporate diversification and accrual and real earnings management [PDF]
Review of Accounting and Finance, 2018 Purpose This study aims to examine the non-linear relationship between corporate diversification and real and accrual earnings management, using a sample of 5,659 US firm-year observations for 1,221 firms covering the period from 2001 to 2012. Design/methodology/approach The authors use various techniques and regressions to test the hypotheses ...
Alhadab, Mohammad, Nguyen, Thang
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Annals of Neurology, EarlyView.Objective To evaluate the effectiveness and safety of ocrelizumab in self‐identified black and Hispanic people with relapsing multiple sclerosis. Methods The Characterization of Ocrelizumab in Minorities with Multiple Sclerosis (CHIMES) trial, a prospective, open‐label, single‐arm, phase 4 study, intentionally recruited underrepresented populations in ...
Lilyana Amezcua +16 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 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
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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