Results 21 to 30 of about 581,656 (245)
Effect Social Dominance , Machiavellianism and Emotional Manipulation on Earnings Overstatement : A test of Upper Echelons Theory [PDF]
فصلنامه بورس اوراق بهادار, 2022 Earning overstatement is actually one of the forms of earnings management whereby the entity's management tries to avoid reporting losses. The purpose of this study is to investigate the effect of psychological variables such as Social Dominance ...
Hassan Sadeghpour +3 more
doaj +1 more source
The Impact of CEO Power on the Relationship between Corporate Financial Distress and Earnings Management: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةThis study examines the impact of corporate financial distress on earnings management behavior and how CEO power moderates this relationship. The sample includes 45 non-financial EGX-100 firms from 2017 to 2022, with 270 balanced observations.
Hanaa Abdelkader Elhabashy +1 more
doaj +1 more source
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2018 This study aims to examine the effectiveness of internal governance to mitigate real activity earnings manipulation. Real activity profit manipulation as the dependent variable is measured in three proxies, namely sales activity manipulation (Abnormal ...
Carolyn Lukita Sembiring +1 more
doaj +1 more source
Oeconomia Copernicana, 2020 Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period.
Tomas Kliestik +4 more
doaj +1 more source
Appraisal of earnings management across the sectors
Journal of Business Economics and Management, 2022 Financial managers intentionally use the legal manipulation of earnings to the business development. Earnings management is a widespread business finance phenomenon. The approaches and the ways of this practice are marked by many parallels.
Pavol Durana +3 more
doaj +1 more source
Journal of Competitiveness, 2021 The financial health of enterprises and their continued profitability and competitiveness in the market are influenced considerably by the level of earnings achieved.
Katarina Valaskova +3 more
doaj +1 more source
Assessing the Sustainability of Firm Value: The Impact of Board Composition, Firm Size, and Earnings Manipulation in the LQ45 Index [PDF]
E3S Web of Conferences, 2023 This study examines the roles of board composition, firm size, and earnings manipulation in determining firm value within the context of the LQ45 index, which comprises the 45 most liquid stocks in the Indonesian Stock Exchange.
Fahlevi Mochammad +3 more
doaj +1 more source
Does Earnings Management Practice Increase Stock Return?
TIJAB (The International Journal of Applied Business), 2022 This research aims to get empirical evidence the effect of earnings management in increasing stock return received by investor. Earnings management is an activity to manipulated financial statement.
Nico Alexander, Silvy Christina
doaj +1 more source
Assumptions, Types of Accounting Manipulations and Their Application
Buhalterinės Apskaitos Teorija ir Praktika, 2021 The article describes the bonus plan, debt/equity and political cost hypotheses, based on a positive accounting theory, with reference to opportunistic approach, explaining the reasons for choosing accounting methods.
Diana Bachtijeva
doaj +1 more source
MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI).
Eklamsia Sakti +2 more
doaj +1 more source