Results 71 to 80 of about 51,419 (310)
Is there any interaction between real earnings management and accrual-based earnings management?
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
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Sustainability disclosure and earnings management
, 2018 This chapter reviews the relationship between sustainability disclosure and earnings management. Sustainability disclosures included in this chapter are environmental, social and governmental (ESG) qualities of firms.
Velayutham, Eswaran
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Agribusiness, EarlyView.Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
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Financial Leverage Levels and Firms’ Real Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013 ...
farzin rezaei, omid saber fard
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Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Earnings management to avoid losses and earnings declines in Croatia [PDF]
International Journal of Computational Economics and Econometrics, 2017 This paper provides empirical evidence that Croatian companies manage reported earnings to avoid losses and earnings declines. Specifically, we find that the cross-sectional distribution of scaled earnings and changes in earnings show high frequencies of small positive earnings and small increases in earnings while the frequencies of small losses and ...
Degiannakis, Stavros +3 more
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Agribusiness, EarlyView.Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley +1 more source
Stock Market Information and REIT Earnings Management [PDF]
This paper investigates the interaction between stock price movement and REIT earnings management. We examine whether information generated from stock trading influences managers' incentives to engage in earnings management.
Brent Ambrose, Xun Bian
core
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Earning Management EARNING MANAGEMENT PERSPEKTIF METAFORA AMANAH
AkMen JURNAL ILMIAH, 2019 Keterbatasan laporan keuangan, pada praktiknya menimbulkan aktivitas manajemen laba oleh pihak manajemen perusahaan terhadap laporan keuangannya. Persoalan manajemen laba sebetulnya bukan hal yang baru dalam praktik pelaporan keuangan pada suatu entitas bisnis.
openaire +2 more sources