Does CSR and Earning Management Mediate GCG on Corporate Performance? [PDF]
, 2021 GCG is a system used to direct, manage company activities, determine business goals, and achieve the company's vision and mission. The purpose of this study is to analyze the role of CSR and earning management in mediating the influence of GCG on ...
Hidah, M. (Miftaqul) +3 more
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Policies to gain investors' confidence in relation to unexpected profits with the moderating role of historically low profit management (experimental evidence: Iran's capital market) [PDF]
International Journal of New Political Economy, 2023 The fact that the past feelings and behaviors of company managers affect investors, and assessing its impact on the capital market, paves the way for managers and investors to make opportunistic choices.
Mahjoubeh Pouretemadi +3 more
doaj +1 more source
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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Jurnal Akuntansi dan Auditing, 2015 This Study aims to eximine how the effect of voluntary disclosure of management's responsibility for the financial reports for earning management. This study analyzed the effect voluntary disclosure of MRF for accrual earning management and real earning ...
Rasis Ahmad Bani, Haryanto Haryanto
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بررسی رابطه بین مدیریت سود با اختلاف قیمت پیشنهادی خرید و فروش سهام و حجم معاملات در شرکت های با سطح مالکیت غیرنهادی بالا [PDF]
راهبرد مدیریت مالی, 2014 The relationship between earning management and bid-ask spread of stock, and also the relationship of trading volume in corporations with noninstitutional ownership during the years 2008 to 2012 were studied in this paper. The research samples include 48
ahmad ahmadpour, Mehrab Nasiry
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PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM
Iqtishadia, 2016 Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil perusahaan dengan menggunakan pendekatan kualitatif.
Suhesti Ningsih
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Pengaruh Nilai Wajar Aset Biologis terhadap Manajemen Laba
Jurnal Ekonomi Akuntansi dan Manajemen, 2020 The purpose of this study is to examine and analyze the effect of the biological asset’s fair value on the earning management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI).
Vista Febryanti +2 more
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Reversibility of Earning Management Related to the Major Finance [PDF]
راهبرد مدیریت مالی, 2017 The researchers believe that financing is important enough that known as "the most important reason of earnings manipulation". Also, getting reach to some measures would result manipulating and financial restatements.
Mahmoud Lari dashtbayaz +1 more
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Impact of leverage on earning management: Empirical evidence from the manufacturing sector of Pakistan [PDF]
, 2019 The current study examines the impact of leverage on earning management in the manufacturing sector of Pakistan. It selects a list of 159 non-financial firms listed at Pakistan Stock Exchange (PSE) for a period of 7 years.
Asim, Aysha, Ismail, Aisha
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PENGARUH EARNING POWER TERHADAP EARNING MANAGEMENT [PDF]
, 2016 The aim of this research is to examine how big the effect of Earning Power based on Return on Assets (ROA dimension) toward Earning Management based on Discretionary Accruals (DAC dimension,).This research are using primary data, monthly financial ...
Soetama, Dedi Rossidi +2 more
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