Results 11 to 20 of about 581,656 (245)
Earnings management and loss reversal [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
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Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]
, 2012 This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
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South African Journal of Economic and Management Sciences, 2023 Background: Research and developmental (RD) expenditure directly affects profits. Therefore, managers are likely to manipulate RD expenditure to meet earnings thresholds.
Zhenjia Liu
doaj +1 more source
Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [PDF]
مجله دانش حسابداری, 2015 This study investigates the effects of product market competition on earnings quality in 131 companies listed in the Tehran stock exchange in the context of 17 industries during 1385-1391.
Seyed Ali Vaez +2 more
doaj +1 more source
The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [PDF]
مجله دانش حسابداری, 2012 This research examines the association between auditor industry specialization and real earnings management and its impact on future operating performance.This essay investigates whether clients of industry specialist auditors are constrained from ...
Hossein Etemadi +2 more
doaj +1 more source
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
Cogent Business & Management, 2023 Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an ...
Auwalu Musa +2 more
doaj +1 more source
Factors Affecting Stock Returns in Detected and Non-Detected Earnings Manipulation Cases
Jurnal Akuntansi, 2022 This research aimed to show the difference in profitability ratios in affecting a company's stock return if earnings manipulation is detected or not detected.
Johan Novanto, Arthik Davianti
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MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA
Jurnal Akuntansi Indonesia, 2015 This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation.
Shintya Dewi Adi Putri
doaj +1 more source
Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria [PDF]
Athens Journal of Business & Economics, 2021 The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in ...
Chizoba Mary Nwoye +2 more
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The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting
Revista Brasileira de Gestão De Negócios, 2020 Purpose – This study analyzes the influence of the corporate governance structure in terms of mitigating the likelihood of fraudulent financial reporting ( FFR) by firms in Brazil. Design/methodology/approach – For this, we analyze the data of 314
Orleans S Silva Martins +1 more
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