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
core +6 more sources
Family business groups and earnings manipulation: An emerging economy perspective
Cogent Economics & 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
Sattar Khan, Yasir Kamal
doaj +1 more source
A clawback compensation scheme and its effect on method options for earnings management
Jurnal Akuntansi dan Auditing Indonesia, 2018 This study aims to examine the effectiveness of the adoption of clawback in reducing the intention of managers to manipulate earnings. This study differs from previous literatures which are mainly conducted in low uncertainty avoidance and high ...
Ratna Candra Sari, Mahfud Sholihin
doaj +1 more source
eXPRESS Polymer Letters, 2022 With the increasing demand for liquid manipulation and microfluidic techniques, surfaces with external stimuli induced real-time tunable wetting properties are getting into the focus of materials science research.
László Mérai +5 more
doaj +1 more source
Analyst Following, Capital Market Pressure, and Real Activity Manipulation [PDF]
, 2011 I investigate the impact of analyst following on real activity manipulation. Because analysts follow firms and serve as information intermediaries, analyst following should reduce earnings management through real activity manipulation. However, given the
Rose, Melanie Maureen
core +1 more source
Detecting Investment Fraud Using the Bias Ratio
SAGE Open, 2022 Hedge funds play an important role in investment markets, but high-profile frauds and market manipulation have necessitated increased scrutiny for the detection and prevention of such activities.
Joshua van Vuuren, Gary van Vuuren
doaj +1 more source
The Effect of Manipulation and Mobilisation on Pressure Pain Thresholds in the Thoracic Spine [PDF]
, 2004 High velocity low amplitude (HVLA) thrust manipulation and mobilisation are commonly used by manual therapists to relieve spinal pain and improve mobility. The aim of this controlled, single blinded study was to investigate the effect of manipulation and
Fryer, Gary, Carub, Joanne, McIver, S
core +1 more source
The relationship between CSR and earnings management in Lithuanian listed companies [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: This study identifies the relationship between corporate social responsibility (CSR) and Earnings Management (EM) in listed Lithuanian companies.
Kristina Rudžionienė +2 more
doaj +1 more source
UK back pain exercise and manipulation (UK BEAM) trial - national randomised trial of physical treatments for back pain in primary care: objectives, design and interventions [PDF]
, 2003 Low back pain has major health and social implications. Although there have been many randomised controlled trials of manipulation and exercise for the management of low back pain, the role of these two treatments in its routine management remains ...
null null +2 more
core +2 more sources
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