Results 1 to 10 of about 8,614,164 (246)
Cogent Business & Management, 2023 The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship.
Thu Thi Tran +2 more
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Corporate social responsibility and earning management: Evidence from listed Vietnamese companies
Cogent Business & Management, 2022 The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies.
Ngoc Mai Tran +2 more
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IEEE AccessThis paper aims to find that predictive performance is better when earning management predictions using deep learning technology, including litigation case information filed with companies.
Hyeon Kang, Hyungjoon Kim, Hyung Jong Na
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Audit committee characteristics and earning management of insurance companies in Ethiopia
Cogent Business & ManagementOne of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are made.
Ayalew Ali
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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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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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The Effect of Earning Management on Dividend Payouts and the Mediating Role of Financial Leverage [PDF]
مجلة العلوم التجارية والبيئية, 2023 This research aims to test the effect of earning management on dividend payout with a moderating role of financial leverage on this relationship in the banking sector in Palestine Exchange and Amman Stock Exchange during the period 2009 to 2018 with a ...
Sameh Atout +3 more
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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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