Family business groups and earnings manipulation: An emerging economy perspective
Cogent Economics and Finance, 2022 This paper examines the influence of family business groups' affiliated and non-affiliated firms on earnings manipulation on a sample of Pakistani listed firms for the period of 2014 to 2019. The sample of this paper consists of 323 listed firms from the
Yasir Kamal +2 more
exaly +2 more sources
Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange) [PDF]
مطالعات تجربی حسابداری مالی, 2021 Prospect theory explains how individuals’ feelings and preferences influence their decision-making. The purpose of this research was to investigate earnings manipulation incentives within companies listed in Tehran Stock Exchange using fourfold pattern ...
Fahime Ebrahimi +2 more
doaj +1 more source
Beneish M-score: A measure of fraudulent financial transactions in global environment? [PDF]
SHS Web of Conferences, 2021 Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier of the company.
Valaskova Katarina, Fedorko Richard
doaj +1 more source
Jurnal Akuntansi, 2022 The purpose of this research is to prove empirically the factors that impact the potential earnings manipulation. The factors that influence earnings manipulation in this study are proxied by financial shenanigans, the effectiveness of the audit ...
Anggreni Dian Kurniawati +1 more
doaj +1 more source
Focused on earnings management of manufacturing sector in the V4 region [PDF]
SHS Web of Conferences, 2021 Research background: Earnings management is global phenomenon of legal manipulation. The number of the examinations related to earnings management in the V4 region has been increased.
Durana Pavol
doaj +1 more source
Global context of disparities in earnings management among enterprises: Evidence from Slovakia [PDF]
SHS Web of Conferences, 2020 Earnings management is the use of accounting techniques to produce financial reports that present an overly positive view of corporate business activities and financial position. In the context of globalization and internationalisation, the phenomenon of
Valaskova Katarina, Durana Pavol
doaj +1 more source
Earnings management: Local or global phenomenon in the Visegrad Four? [PDF]
SHS Web of Conferences, 2021 Research background: Increasing number of national scientific studies related to business finance shows that the earnings management phenomenon as a legal apparatus of manipulation business profit plays a significant role in financial reports in ...
Durana Pavol, Bacik Radovan
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The Prediction of Earnings Manipulation: Development of a Model [PDF]
بررسیهای حسابداری و حسابرسی, 2016 Earnings Manipulation within GAAP same of Earnings Management, that may be Efficient or Opportunistic. But Earnings manipulation is fraud through violation of GAAP.
Gholamreza Kordestani, Rashid Tatli
doaj +1 more source
The Effects of Auditor's Type and Expertise on Real and Accrual Earnings Management based on Fraud Triangle Concepts [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2017 This study investigated the effect of auditor's type and expertise on real activities manipulation and compared it with accrual-based earnings management within the framework of fraud triangle concepts (opportunity, pressure, and rationalization).
rasoul salmani, masoumeh shahsavari
doaj +1 more source
Detecting the manipulation of earnings in the company: triangulation of methods [PDF]
SHS Web of Conferences, 2021 Research background: Earnings management is a current topic in the world of financial management. It can be considered as a global phenomenon of today’s modern approach to the reporting of accounting information and related accounting decisions of ...
Svabova Lucia
doaj +1 more source