Classification Shifting Phenomenon in Earning Management [PDF]
مطالعات تجربی حسابداری مالی, 2018 Classification shifting announced as new tools for earning management and become new subject for accounting research. In this article, we explore how classification shifting must measure and probe position of this tools in listed companies at Iranian ...
Ali Saghafi, Mozaffar Jamalian Pour
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The Relation Between Real Earning Management and Unconditional Accounting Conservatism [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2020 Due to the importance of net profit figure, a lot of research has been done on earnings and related issues. Profit is an important criterion for investors in business units that in this regard can be manipulated by business unit managers. Conservatism is
mohsen khoshtinat +2 more
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The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]
, 2012 This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
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The Effect Of Real Earning Management, Earning Quality, And Leverage On Company Performance With Company Age As A Moderation Variable [PDF]
, 2023 The purpose of this study is to analyze whether real earnings management, earning quality, and leverage affects companies' performance with company age as a moderation variable. The method used in this study was panel data regression analysis. The sample
Malau, Melinda, Putra, Ipan Adi
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Hubungan Substitusi Real Earning Management dan Accrual Earning Management terhadap Perilaku Pajak Agresif pada Perusahaan Kepemilikan Keluarga di Indonesia [PDF]
, 2022 This study looks at the effect of real earnings management (REM) and accrual earnings management (AEM) on tax aggressive behavior, and how the role of family companies on earnings management is applied to that relationship.
Masri, Indah
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Audit committee features and earnings management
Heliyon, 2023 Purpose: Past studies have investigated the relationship between audit committee features and earnings management and reported mixed and inconclusive results. Some studies have found a significant relationship, while others have not.
Farzaneh Nassir Zadeh +3 more
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PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM
Iqtishadia, 2016 Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil perusahaan dengan menggunakan pendekatan kualitatif.
Suhesti Ningsih
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Is short term debt maturity linked to real earning management?
Management, 2022 This paper explores the association between the maturity of short-term debt and real earnings management in the context of an emerging market. We use a panel dataset of listed firms in Vietnam over the period from 2009 to 2017 and employ conventional ...
Liem Nguyen Thanh +3 more
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Jurnal Akuntansi dan Auditing, 2015 This Study aims to eximine how the effect of voluntary disclosure of management's responsibility for the financial reports for earning management. This study analyzed the effect voluntary disclosure of MRF for accrual earning management and real earning ...
Rasis Ahmad Bani, Haryanto Haryanto
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Factors Affecting Stock Return of Firms Listed in Tehran Stock Exchange: Meta-analysis Approach [PDF]
Journal of Asset Management and Financing, 2018 The purpose of this study is to investigate the factors influencing firms 'stock return using meta-analysis approach. The study population consists of studies that had examined factors affecting stock returns of listed firms in Tehran Stock Exchange ...
Bagher Asgarnezhad Nouri
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