Results 1 to 10 of about 13,039,242 (251)
Cogent Business & Management, 2023 The purpose of this paper is to investigate whether audit firm reputation provides insight into financial reporting quality of listed companies in Vietnam.
Ngoc Mai Tran, Manh Ha Tran
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Corporate social responsibility and earning management: Evidence from listed Vietnamese companies
Cogent Business & Management, 2022 The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies.
Ngoc Mai Tran +2 more
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The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [PDF]
پژوهشهای تجربی حسابداری, 2017 Corporate Diversification is a form of business strategy used by many managers to improve their firm's performance. Based on agency theory, management has more information compared with other shareholders and may make decisions that are not in line with ...
ghader dadashzade +1 more
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Frontiers in Environmental Science, 2022 Real earning management (REM) enhances the control of managers on the financial reporting of firms. However, its influence on financial decisions in the coming years is not well documented, especially in developing countries.
Shahid Ali +3 more
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The role of media in earning management’s strategy [PDF]
مطالعات تجربی حسابداری مالی, 2023 The importance and role of Media and NEWS are increased by improvement of Information and Communication Technologies. This article try to find role of medias’ news in corporate earning management strategies.
Mozaffar Jamalianpour
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Identifying and Ranking of Causal Conditions and Strategies of Earning Management in Banking Industry of Iran [PDF]
تحقیقات مالی اسلامی (پیوسته), 2021 The irreplaceable role of banking system as a strategic principle for implementing economic policies, the presence of financial crisis in recent decades in banking industry, the bank-based economy in a country, the major role of financial reporting in ...
Shahla Abbaszadeh +3 more
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Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2018 Transparency is the core of financial reporting and the transparency of financial reporting is to provide an understanding of the economic facts of business units through financial reports.
Hassan Zalaghi, Asyieh Ghadami Mashhour
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Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]
Iranian Journal of Finance, 2022 Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective.
Farzin Rezaei +2 more
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Jurnal Akuntansi Kontemporer, 2020 Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties.
Williyan Putra Perdana, Lodovicus Lasdi
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The Relation between Accounting Comparability and Earning Management [PDF]
بررسیهای حسابداری و حسابرسی, 2018 The purpose of this paper is to assess the relation between accounting comparability and earning management method selection. Comparability is a qualitative characteristic of accounting information.
Ali Rahmani, Fatemeh Ghashghaei
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