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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Revista Catarinense da Ciência Contábil, 2021 This study aimed to analyze the influence of powerful CEOs on earnings management (EM) considering the presence of social connections between the CEO and members of the board of directors (CA). The sample consisted of 183 Brazilian companies listed in [B]³ in the period 2011 to 2017, totaling 881 observations.
Letícia Gomes Locatelli +2 more
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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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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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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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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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Temporal evidence on threshold hierarchy based on accruals and real earnings management: Evidence from France and the US [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Questions: Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation: A number of studies looked into the
Anis Ben Amar, Islem Turki
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