Results 51 to 60 of about 8,015,859 (403)
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
Do firms engage in earnings management to improve credit ratings?: Evidence from KRX bond issuers [PDF]
, 2016 In this paper, we examine the relationship between credit ratings, credit ratings changes and earnings management. Since the 1997 Asian Financial Crisis, many listed firms collapsed, leading investors to suffer losses.
Lim, Hyoung-Joo, Mali, Dafydd
core +1 more source
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 Monitoring Role of the Media: Evidence from Earnings Management
Journal of Business Finance & Accounting, 2020 In response to the recent debate on the media, this paper examines the effect of media coverage on firm earnings management. Even if prior studies (Miller 2006; Dyck et al.
Yangyang Chen +3 more
semanticscholar +1 more source
Factors Affecting the Earnings Management: The Case of Listed Firms in Vietnam
Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021), 2021 Research purpose: This study identifies factors affecting earnings management in the case of listed firms in Vietnam. Six factors, which include the number of management board members, the duality relationship chairman-director, auditor size, financial ...
H. T. Bui, H. Le
semanticscholar +1 more source
The Deliberate Engagement of Narcissistic CEOs in Earnings Management
Journal of Business Ethics, 2020 Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers (CEOs) take advantage of accounting choices to enhance their firms’—and inherently their own—personal track records.
Frerich Buchholz, K. Lopatta, K. Maas
semanticscholar +1 more source
Molecular Oncology, EarlyView.CDK11 inhibition stabilises the tumour suppressor p53 and triggers the production of an alternative p21WAF1 splice variant p21L, through the inactivation of the spliceosomal protein SF3B1. Unlike the canonical p21WAF1 protein, p21L is localised in the cytoplasm and has reduced cell cycle‐blocking activity.
Radovan Krejcir +12 more
wiley +1 more source
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT This article explores how artificial intelligence (AI) can support online adult learning by aligning with Knowles’ four principles of andragogy: involvement, experience, problem‐centeredness, and relevance. Three activities were analyzed using a comparative case study (CCS) method.
Xi Lin, Steve W. Schmidt
wiley +1 more source
Earnings management and corporate social responsibility [PDF]
, 2007 By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Prior, Diego +2 more
core +2 more sources