Effect of Firms' Acquisition Strategy on Earnings Management [PDF]
مجله دانش حسابداری, 2011 This study examines whether target firms manage their earnings upward in the period leading to their acquisition or not, using data on a sample of 46 firms listed in Tehran Stock Exchange for the period 1382-87. In this study, discretionary accruals were
Ghasem Blue, Akram Anabestani
doaj +1 more source
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
, 2018 Financial statements are the main source of financial reporting. The basic role of financial reporting is to effectively communicate financial information to outsiders in a timely and credible manner.
Farkhanda Ilmas +2 more
semanticscholar +1 more source
DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA
Jurnal Akuntansi dan Keuangan, 2006 This research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value.
Hadri Kusuma
doaj
Environmental Uncertainty and the Managers' Use of Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2010 Managers are trying to decrease the environmental impact of uncertainty in the reported digit of accounting earnings using their authorities and the flexibility from the accounting standards.
Mehdi Sadidi, Sajad Ebrahimidardeh
doaj
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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The Impact of Earnings Management on Value- Relevance of Financial Statement Information [PDF]
مطالعات تجربی حسابداری مالی, 2010 This study examines the impact of earnings management on the value -relevance of financial statement information by considering short-term and long-term discretionary accruals.
V. Mojtahedzadeh, S. Sadeghi Askari
doaj
RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA
Jurnal Akuntansi Indonesia, 2016 Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden.
Abdul Slamet, Provita Wijayanti
doaj +1 more source
RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA
Jurnal Akuntansi Indonesia, 2012 Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden.
Abdul Slamet, Provita Wijayanti
doaj +1 more source
The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2008 This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE)
Mohamad Arabmazar Yazdi, M. Mostafazadeh
doaj