Results 1 to 10 of about 341,548 (268)
ESG Initiative and Meeting Earnings Benchmarks: Evidence From Malaysia
Cogent Business and ManagementThe objective of this study is to examine the real earnings management (REM) activities of firms that are more likely to manage the profits upward to achieve earnings benchmarks by using last year’s earnings and zero earnings. The study also investigates
Ruba Hamed
exaly +3 more sources
Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidence [PDF]
HeliyonThis study examines the impact of analysts coverage on real earnings management (REM) decisions. The study further investigates the effect of mandatory IFRS adoption on the relationship between analyst coverage and REM.
Mohammad I. Almaharmeh +2 more
doaj +2 more sources
Innovation Focused Strategy and Earnings Management [PDF]
Economic and Business Review, 2017 This study utilizes three approaches to investigate the extent to which firms with an innovation focused strategy engage in earnings management through the use of income smoothing, real activities, and the use of discretionary accruals.
Nathan Jeppson, David Salerno
doaj +1 more source
Ownership structure of a company and accounting earnings management [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 The objective of our study is to investigate whether the ownership structure of a company, including ownership concentration, managerial ownership and the presence of institutional investors, affects accrual earnings management practices.
Andrzej Piosik
doaj +1 more source
Pengaruh Manajemen Laba terhadap Kebijakan Dividen di Indonesia
Ekonomi dan Bisnis, 2020 Profit is one of the benchmarks for investors in making investment decisions, while dividend is one of the benefits sought by the investors. Therefore, it is assumed that the company's earnings management will be related to the company's dividend policy.
Dananto Hartadi Putra +3 more
doaj +1 more source
Mandatory joint audit and audit quality in the context of the European blue chips
Journal of Business Economics and Management, 2021 This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when the ...
Josep Garcia-Blandon +3 more
doaj +1 more source
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Journal of Economics and Management, 2021 Aim/purpose – This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to
Morawska Izabela
doaj +1 more source
Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [PDF]
مجله دانش حسابداری, 2011 Decision making in the economic affairs needs information. The shortage of information causes the ambiguity of the decision making process. The financials provide some of the needed information of this process.
Mehdi Sadidi, Ali Saghafi, Shahin Ahmadi
doaj +1 more source
Is there any interaction between real earnings management and accrual-based earnings management?
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
doaj +2 more sources
Economic Analysis, 2021 The aim of this study is to provide insight into the portfolios constructed out of sector mutual funds, based on value and growth investment styles. Moreover, this study does not exclusively consider the returns, but it looks beyond them by incorporating
Boris Korenak, Nikola Stakić
doaj +1 more source