Quarterly earnings guidance and real earnings management [PDF]
Journal of Business Finance & Accounting, 2022 AbstractWe examine if quarterly earnings guidance induces real earnings management. Quarterly guidance may cause myopia and inefficient decision‐making, if managers become overly concerned with setting and beating short‐term earnings targets. We test these associations on a large sample of US firms.
Beatriz García Osma +2 more
semanticscholar +5 more sources
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Drawing on social norm theory, this study delves into the nexus between real earnings manipulation (REM) and Environmental, Social, and Governance (ESG) disclosure within Egypt's emerging capital market. By analyzing data from the S&P/EGX ESG index (2013–
Liu T +3 more
europepmc +2 more sources
Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management
Jurnal Akuntansi, 2022 The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value.
Alex Johanes Simamora +2 more
doaj +2 more sources
Detecting earnings management: a comparison of accrual and real earnings manipulation models [PDF]
Journal of Applied Accounting Research, 2022 PurposeThe use of models for detecting earnings management in the academic literature, using accrual and real manipulation, is commonplace. The purpose of the current study is to compare the power of these models in a United Kingdom (UK) sample of 19,424 firm-year observations during the period 1991–2018.
Thi Thu Ha Nguyen +2 more
openaire +2 more sources
The Determinants of Real Earnings Management [PDF]
Journal of Applied Management and Business (JAMB), 2022 This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange.
Nia Yuniarsih, Anita Permatasari
openaire +2 more sources
Real earnings management: A review of the international literature
Accounting and Finance, 2022 , Dinithi Ranasinghe, Julia Yonghua Wu
exaly +2 more sources
The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital.
Yahya Kamyabi +2 more
doaj +1 more source
Earnings management, board of directors, and earnings persistence: Indonesian evidence
Jurnal Akuntansi dan Auditing Indonesia, 2022 This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence.
Wing Wahyu Winarno +3 more
doaj +1 more source
Cogent Business & Management, 2023 This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this ...
Mohammad Helal Uddin
doaj +1 more source
Temporal evidence on threshold hierarchy based on accruals and real earnings management: Evidence from France and the US [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Questions: Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation: A number of studies looked into the
Anis Ben Amar, Islem Turki
doaj +1 more source