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
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Financial Leverage Levels and Firms’ Real Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013 ...
farzin rezaei, omid saber fard
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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
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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
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Mathematics, 2023 Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real earnings management) to manipulate reported earnings and mislead users of financial information.
Shan Lu +3 more
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The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2016 Most of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012).
B Mashayekhi, A. H. Hosseinpour
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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT
Jurnal Akuntansi, 2021 This research aims to analyze the effect of good corporate governance and financial distress on real earnings management. The sample in this study is a manufacturing company listed on Indonesia Stock Exchange for the 2016-2020 period.
Santi Yopie, Erika - Erika
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Female Leaders and Earnings Management: An Exploration of Chief Positions
The Indonesian Journal of Accounting Research, 2022 Female leader affects earnings management and the quality of the financial report. This study wants to investigate the effect of female leaders on real earnings management. We use the nine chief positions with a female presence as a leader. The data were
Septian Bayu Kristanto +2 more
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Real Earnings Management: Evidence From Vietnam
Journal of International Economics and Management, 2016 We examine real earnings management in Vietnamese listed firms. In accordance with prior literature, we find that real earnings management is more severe in firms that have low ROA, low market-to-book ratio.
Thu Hang Nguyen, Manh Hiep Nguyen
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The Empirical Research on the Correlation Between the Internal Control and Earning Management in Private Listed Companies [PDF]
E3S Web of Conferences, 2021 Under the background of industrial innovation, this paper takes the data of private listed companies from 2011 to 2016 as the sample for empirical analysis, and finds that internal control is an important factor in earnings management.
Yan Sheng-Nan
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