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Journal of Accounting and Investment, 2015 Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models).
Ahim Abdurahim
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Past performance and earning management: The moderating effect of employee relative earning [PDF]
Accounting, 2021 Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are ...
Kountur, Ronny +2 more
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Revista Catarinense da Ciência Contábil, 2021 This study aimed to analyze the influence of powerful CEOs on earnings management (EM) considering the presence of social connections between the CEO and members of the board of directors (CA). The sample consisted of 183 Brazilian companies listed in [B]³ in the period 2011 to 2017, totaling 881 observations.
Letícia Gomes Locatelli +2 more
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The role of media in earning management’s strategy [PDF]
مطالعات تجربی حسابداری مالی, 2023 The importance and role of Media and NEWS are increased by improvement of Information and Communication Technologies. This article try to find role of medias’ news in corporate earning management strategies.
Mozaffar Jamalianpour
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Cogent Business & Management, 2023 The purpose of this paper is to investigate whether audit firm reputation provides insight into financial reporting quality of listed companies in Vietnam.
Ngoc Mai Tran, Manh Ha Tran
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Earning Management efficient contracting theory and its Role in Value Creation [PDF]
پژوهشهای تجربی حسابداری, 2014 : There are two theories for Earning Management (opportunistic theory and efficient theory). The aim of this research is to find which of earning management theories will be applicable in listed companies in Tehran Stock Exchange.
Naghi Fazeli +3 more
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I-Economics: A Research Journal on Islamic Economics, 2021 This study aims to determine (1) the effect of the free cash flow on the earning management (2) the effect of the leverage ratio on the the earning management (3) the effect of the profitability ratio on the the earning management (4) the effect of ...
Masita Ita, Ruhul Fitrios, Fajar Odiatma
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Akuntansi dan Teknologi Informasi, 2022 This aim of this study is to find out: (1) the influence of profitability on earning management (2) the influence of capital adequacy on earnings management (3) the influence of liquidity on earning management.
Mulyaningtyas, Eka Fitri Handayani
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Military managers and earnings management
Kyklos, 2020 AbstractIn a developing market, where the ownership is highly concentrated and the central governance issue is the conflict between majority and minority shareholders, how do managers with previous military experience (military managers) affect the quality of financial reporting?
Lai, Li +3 more
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Identifying and Ranking of Causal Conditions and Strategies of Earning Management in Banking Industry of Iran [PDF]
تحقیقات مالی اسلامی (پیوسته), 2021 The irreplaceable role of banking system as a strategic principle for implementing economic policies, the presence of financial crisis in recent decades in banking industry, the bank-based economy in a country, the major role of financial reporting in ...
Shahla Abbaszadeh +3 more
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