Results 21 to 30 of about 23,969 (217)

KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN

Jurnal Akademi Akuntansi, 2020
This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The
I Putu Edi Darmawan
doaj   +1 more source

Accrual-based and cash-based earnings management in Algeria: substitution or complementary

Croatian Review of Economic, Business and Social Statistics, 2022
Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers adopt
Bilal Kimouche
doaj   +1 more source

Impact of corporate governance on earnings management – Experimental evidence on listed commercial banks in Vietnam [PDF]

Banks and Bank Systems, 2022
Earnings management is the practice of adjusting accounting policies to change earnings. It affects the earnings of the banking industry, including listed commercial banks.
Dang Anh Tuan
doaj   +1 more source

Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It

Buhalterinės Apskaitos Teorija ir Praktika, 2023
In this paper, earnings management is analyzed in the light of stakeholder theory in order to evaluate earnings management ethics. The main reasons for using earnings management are studied and systematically arranged in the context of stakeholder ...
Milda Striupaitytė, Diana Bachtijeva
doaj   +1 more source

Application of gender and optimizing the function of the board of commissioners in supervising the practice of corporate earnings management

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory ...
Gandy Wahyu Maulana Zulma, Misni Erwati, Fitri Chairunnisa   +2 more
doaj   +1 more source

Information Content of Earnings Managements: Implications on Growth and Value Companies

Journal of Accounting and Finance in Emerging Economies, 2016
Objective: The purpose of this study is to investigate the pattern of earnings management on growth and value companies in Indonesia. This study predicts that earnings management has information contents.
Windu Mulyasari, Slamet Sugiri, Heyvon Herdhayinta   +2 more
doaj   +1 more source

The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh

Cogent Business & Management, 2023
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this ...
Mohammad Helal Uddin
doaj   +1 more source

Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [PDF]

مطالعات تجربی حسابداری مالی, 2010
The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary ...
Gh. Karami, A. Tahriri, A. Davarinejad
doaj  

The role of corporate governance in the relationships of family company with real earnings management

Jurnal Akuntansi, 2018
The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship.
Indah Masri
doaj   +1 more source

The Association of Physical Function With Psychosocial Patient‐Reported Outcomes in People With Systemic Lupus Erythematosus

Arthritis Care &Research, EarlyView.
Objective To evaluate how modifiable psychosocial factors and fatigue relate to physical functioning in patients with systemic lupus erythematosus (SLE). Methods In this cross‐sectional study of two demographically distinct cohorts (Approaches to Positive, Patient‐Centered Experiences of Aging with Lupus [APPEAL] and California Lupus Epidemiology Study
Mrinalini Dey, Jessica Fitzpatrick, Maria Dall'Era, Charmayne Dunlop‐Thomas, Courtney Hoge, S. Sam Lim, Patricia P. Katz, Jinoos Yazdany, Laura C. Plantinga   +8 more
wiley   +1 more source