Results 41 to 50 of about 8,015,859 (403)
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
Short-term debt maturity, monitoring and accruals-based earnings management [PDF]
, 2013 Most prior studies assume a positive relation between debt and earnings management, consistent with the financial distress theory. However, the empirical evidence for financial distress theory is mixed.
Fung, Simon Y. K., Goodwin, John
core +1 more source
, 2021 The extant literature has shown the impact of demographic characteristics such as gender of audit committee members on earnings management but ignored the importance of the board room's age diversity.
Bushra Komal +5 more
semanticscholar +1 more source
Earnings management in public-sector organizations: a structured literature review
Journal of Public Budgeting, Accounting and Financial Management, 2021 PurposeResearch dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.Design/methodology ...
Marco Bisogno, Pierre Donatella
semanticscholar +1 more source
Journal of International Financial Management & Accounting, 2020 This paper examines how the ownership structure and board of directors' features determine the managerial opportunistic behavior exemplified in the management of accounting earnings.
Paolo Saona, Laura Muro, María Alvarado
semanticscholar +1 more source
Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman
, 2021 The main purpose of this research is to determine the link between internal auditing quality and earnings management in Omani companies. In this research, a sample size of 80 was designated from two sectors (Industrial, and Service) in Muscat Securities
Hind Juma Alyaarubi +2 more
semanticscholar +1 more source
Earnings management to avoid earnings boosts [PDF]
Journal of Applied Accounting Research, 2020 Purpose The purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed their last year earnings during the first three quarters push their earnings down to avoid reporting earnings boosts.
Naser Makarem, Clare Roberts
openaire +2 more sources
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 +2 more
doaj +1 more source
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 +2 more
doaj +1 more source
Oeconomia Copernicana, 2021 Research background: The paper investigates the earnings management phenomenon in the context of Central European countries, attempting to identify the factors and incentives that can influence earnings management behavior on a sample of 8,156 ...
Katarina Valaskova +3 more
semanticscholar +1 more source