Jurnal Akuntansi Universitas Jember, 2015 By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence.
Nining Ika Wahyuni
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An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [PDF]
مطالعات تجربی حسابداری مالی, 2015 The novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject.
Hossien Fakhari +2 more
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Auditor quality and real earning management of state-owned enterprises in Indonesia
Journal of Innovations and Sustainability, 2022 Purpose. The study aims to examine the effect of auditor quality on real activity manipulation. Result. The population is 20 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange for the period 2018–2020.
Chomsah Novianti Pratiwi +3 more
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PEMBUKTIAN FENOMENA EARNING MANAGEMENT PADA PERBANKAN SYARIAH: ANALISIS LABA RIIL DAN LABA AKRUAL
El Muhasaba: Jurnal Akuntansi, 2016 The aim of this research is to test whether there is any earning management action at shariah banking or not’. Earning management is measured by real earning management and accrual earning management.
Ari Dewi Cahyati
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PENGARUH FLEKSIBILITAS AKUNTANSI, TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DAN RISIKO LITIGASI TERHADAP REAL EARNING MANAGEMENT DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI [PDF]
, 2020 ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh fleksibilitas akuntansi, tingkat pengungkapan laporan keuangan dan risiko litigasi terhadap real earning management, serta melihat pengaruh kualitas audit terhadap hubungan antara fleksibilitas ...
Darwis, Herman +2 more
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Studi Earning Management dari Waktu ke Waktu [PDF]
, 2012 Prior studies suggests that earnings management can be distinguished on beneficial earning management or efficient earning management and opportunistic earning management. Although there is a positive motivation of earning management activity, that is
Lim, Setiadi Alim
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The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2016 This research aims to find a proper scientific answer to the question "whether the corporate governance mechanism has a significant effect on real earnings management and audit quality?" The question is represented in the form of two main hypothesis and ...
Yahya Hasas Yeganeh
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Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [PDF]
مجله دانش حسابداری, 2017 This study examines the relationship between overinvestment, type of subsequent earnings management and tenure of CEO's of listed companies in Tehran Stock Exchange during the period from 2005 to 2016 deals.
vali khodadadi (Ph.D) +3 more
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The Examination Effect of Liquidity trading companies on Stock Liquidity of Companies Listed in Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2013 Stock liquidity is one of the criteria that the investors consider in their portfolio decisions. The earning management is one of the other factors that influences stock liquidity.
saeed fathi +4 more
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Real Earning Management, Corporate Governance and Cash Holding [PDF]
مطالعات تجربی حسابداری مالی, 2015 Decreasing interest conflicts between stockholders and executives is thecorporate governance’s role and this is accentuated when managers perceivemotivations to deviate from the advantage of stockholders.
Farshid Kheirallahi +2 more
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