Results 11 to 20 of about 463,911 (307)
THE EFFECT OF GOOD CORPORATE GOVERNANCE ELEMENTS, LEVERAGE, FIRM AGE, COMPANY SIZE AND PROFITABILITY ON EARNING MANAGEMENT (Empirical Study Of Manufacturing Companies in BEI 2014 – 2016) [PDF]
Profita, 2017 The aim of this research to analyzed the impact of Good Corporate Governance, Leverage, Firm Age, Company Size and Profitability on Earning Management.
Erik Indracahya, Dewi A. Faisol
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Jurnal Ekonomi Modernisasi, 2021 Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR ...
Sriyono Sriyono, Anggraeni Dwi Fitria
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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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Earning Management dan Expected Future Earning di Bursa Efek Indonesia
Jurnal Aplikasi Bisnis dan Manajemen, 2017 The purpose of this study was to applicated M-score to identify earning management in Indonesian corporation. This study also aims to analyst future earning condition from kind of group or sector of corporation which is indicated doing earning management.
Taofiq Rachmat +2 more
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Quarterly earnings guidance and real earnings management
Journal of Business Finance & Accounting, 2022 AbstractWe examine if quarterly earnings guidance induces real earnings management. Quarterly guidance may cause myopia and inefficient decision‐making, if managers become overly concerned with setting and beating short‐term earnings targets. We test these associations on a large sample of US firms.
Beatriz García Osma +2 more
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Jurnal Akuntansi, 2019 This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
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Earnings Momentum and Earnings Management [PDF]
SSRN Electronic Journal, 1999 This paper provides evidence on firms that report long “strings” of consecutive increases in earnings per share (EPS). First, we find 746 firms that report earnings strings of at least twenty quarters since 1962, and show that this frequency is much larger than would be expected by chance.
James N. Myers +2 more
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Earnings management to avoid earnings boosts [PDF]
Journal of Applied Accounting Research, 2020 Purpose The purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed their last year earnings during the first three quarters push their earnings down to avoid reporting earnings boosts.
Naser Makarem, Clare Roberts
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EARNINGS MANAGEMENT AND FUTURE EARNINGS [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2019 Abstract This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015.
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The Impact of Earnings Management on the Predictive Ability of Accruals in Listed Companies in Tehran Stock Exchange (Implications for Earnings Quality) [PDF]
مجله دانش حسابداری, 2013 One of the objectives of business entity' financial reporting is rendering useful information for making commercial and economic decisions. That information is useful for commercial and economic decisions that could be able to predict amount, timing, and
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