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
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Impacts of financial distress on real and accrual earnings management
Jurnal Akuntansi, 2018 This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from
Danella Rachel Muljono, Kim Sung Suk
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Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1 [PDF]
Jurnal Akuntansi dan Keuangan, 2015 This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Windy Puspita Dewi, Antonius Herusetya
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Earnings management and its applications in Saudi Arabia context: Conceptual framework and literature review [PDF]
Accounting, 2021 Continuous improvement of accounting policies coincides with the increase and development of earnings management. Several studies focus on this topic, and it became subject to many investigations.
Alfadhael, Sarah Abu, Jarraya, Bilel
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An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: This is the main idea that we investigate earnings management using the approach of Markov stochastic processes. Using Markov processes, the persistence of earnings management - the continuity of earnings management over time - can be ...
Said Rasoul Hosayni +2 more
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Relationship between Earnings Management and Earnings quality in the Globalized Business Environment [PDF]
SHS Web of Conferences, 2021 Research background: Earnings management is a versatile phenomenon in firms’ financial reporting and It´s purpose is to demonstrate reasonable earnings quality. Thus, earnings management has much in common with earnings quality.
Cug Juraj, Cugova Aneta
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Investigating the effect of comparability of accounting information on actual earnings management and accrued earnings management [PDF]
New Applied Studies in Management, Economics & Accounting, 2021 As the comparability of accounting information increases, the probability of discovering accrual-based earnings management increases, and as a result, managers will face a lot of risk in using this earnings management method.
Seyed Alireza Mirarab Baigi +2 more
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Earnings management, board of directors, and earnings persistence: Indonesian evidence
Jurnal Akuntansi dan Auditing Indonesia, 2022 This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence.
Wing Wahyu Winarno +3 more
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Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises [PDF]
مطالعات تجربی حسابداری مالی, 2020 The purpose of this study is to investigate the value relationship between good and bad news of management earnings forecasting with emphasis on impairment in management earnings forecasting. In this regard, to test the research hypotheses, data from 153
Yazdan Marjanian +3 more
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Riset Akuntansi dan Keuangan Indonesia, 2022 Due to a lack of development, Indonesia’s border areas are often undeveloped. This research aims to determine the impact of CSR disclosure, earnings persistence, earnings growth, and business size as factors influencing earnings management in LQ45 ...
Erma Setiawati +2 more
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