Results 91 to 100 of about 558,465 (359)
THE EFFECT OF POLITICAL CONNECTION ON EARNINGS MANAGEMENT [PDF]
, 2017 This research aims to examine the effect of political connection on earnings management. In this research, earnings management is measured by using discretionary accruals.
IMARSHAN, Idham, JULIARTO, Agung
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Agribusiness, EarlyView.ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar +2 more
wiley +1 more source
Is there something rotten in Denmark? Earnings management to avoid small losses. [PDF]
This study focuses on earnings management by investigating the frequency distribution of the reported earnings in a European country. In particular, the relation between main “manageable” elements of working capital and reported earnings is examined. The
Schøler, Finn
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Earnings Management: Determinant Factors and Stock Price in Developing Market [PDF]
, 2009 The aim of this study was to prove whether manager coped its earnings for the purpose ofinformative or target opportunistic. Research also investigated whether investment opportunity setinfl uenced the choice of manager to report as opportunistic to hide
Fanani, Z. (Zaenal)
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Efficient contracting, earnings smoothing and managerial accounting discretion [PDF]
, 2014 Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt.
Khalil, Mohamed, Simon, Jon
core +1 more source
Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
Past, present, and future of earnings management research
Cogent Business & ManagementEarnings management has been a subject of extensive research, experiencing substantial growth recently and anticipated to continue in the years ahead. This paper employs bibliometric analysis, examining the Scopus database of publications from 1993 to ...
Thu Hien Bui
doaj +1 more source
INTERRELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY REPORTING Research on Indonesian Listed Companies in BEI for 2012-2013 [PDF]
, 2015 This research aims to examine the interrelationship between earnings management (EM) and corporate social responsibility reporting (CSR). This research uses GRI G3.1 Indeces to measure CSR while earnings management is measured with real activities ...
FAISAL , Faisal, PRASETYA, Alif Rishal
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Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
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
doaj +1 more source