The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2016 Most of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012).
B Mashayekhi, A. H. Hosseinpour
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Journal of Business Economics and Management, 2022 This study examines the implications of sustainable management for the persistence of earnings and earnings components. This study also analyzes whether sustainable management influences investors’ assessments of earnings persistence.
Hee Young Ma, Ji Yeon Yoo
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Relations between Earnings Management, Pricing Power and Competition Of Industries [PDF]
Iranian Journal of Finance, 1999 Earnings management has a negative effect on earnings quality and it may weaken validity of financial reports. The main focus of researches about earnings management is why companies manipulate earnings.
Saeed Abdolrahimi +2 more
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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
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Languages and earnings management
Journal of Accounting and Economics, 2017 Abstract We predict that managers of firms in countries where languages do not require speakers to grammatically mark future events perceive future consequences of earnings management to be more imminent, and therefore they are less likely to engage in earnings management.
Kim, Jaehyeon, Kim, Yongtae, Zhou, Jian
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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
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The Empirical Research on the Correlation Between the Internal Control and Earning Management in Private Listed Companies [PDF]
E3S Web of Conferences, 2021 Under the background of industrial innovation, this paper takes the data of private listed companies from 2011 to 2016 as the sample for empirical analysis, and finds that internal control is an important factor in earnings management.
Yan Sheng-Nan
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EARNINGS MANAGEMENT AND FUTURE EARNINGS [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2019 Abstract This research is aimed to examine the moderating effect of the cost of earnings management on the relationship between earnings management and future earnings. Research samples are manufacture companies listed in Indonesia Stock Exchange 2013-2015.
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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
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Business strategy and earnings quality [PDF]
, 2013 : Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S.
Muhammad Nurul Houqe +2 more
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