JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory ...
Gandy Wahyu Maulana Zulma +2 more
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Akuntansi dan Teknologi Informasi, 2019 This study aims to determine students' perceptions of earningss management practices including student’s perception about real earnings management, student’s perception regarding accrual earnings management.
Jenifer, Yenny Sugiarti
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Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [PDF]
مطالعات تجربی حسابداری مالی, 2010 The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary ...
Gh. Karami, A. Tahriri, A. Davarinejad
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Uncovering Real Earnings Management: Pay Attention to Risk-Taking Behavior
International Journal of Financial Studies, 2021 We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management.
Samar Alharbi +2 more
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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
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Financial distress and earnings management before and during the Covid-19 pandemic
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to investigate the influence of financial distress on accrual earnings management and real earnings management before and during the COVID-19 pandemic.
Novy Fajriati +2 more
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Combination impact of managerial ability and power on real earnings management practices: Evidence from Indonesia [PDF]
BIO Web of ConferencesThe purpose of this study is to examine the combination impact of managerial ability and power on real earnings management. First test between CEO ability to real earnings management.
Uzaimi Achmad +3 more
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The Impact of Financial Distress on Earnings Management [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study investigates the impact of financial distress on earnings management approaches (real and accruals earnings management). Using a sample of listed firms in Egypt during the period of 2014-2019.
مني السيد منصور +1 more
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Internal audit role on information asymmetry and real earnings management
Jurnal Akuntansi dan Auditing Indonesia, 2018 This study aims to investigate the effect of information asymmetry toward real earnings management which are moderated by quality of internal audit function. The research design is quantitative method using secondary data.
Jasman Jasman, Muhammad Nuryatno Amin
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Pengaruh ownership structure terhadap earnings management
Akuntansi dan Teknologi InformasiPurpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and ...
Yie Ke Feliana, Richard Valentino Salim
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