Results 11 to 20 of about 462,487 (346)
Impact of Audit Quality on Real Earnings Management: Moderating Role of Corporate Governance
Reviews of Management Sciences, 2023 Purpose: This study aims to examine the effectiveness of audit quality in restricting earnings management in the presence of country’s governance system.
Shoib Hassan +4 more
semanticscholar +3 more sources
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
doaj +2 more sources
Journal of Economics, Business, and Accountancy | Ventura, 2014 There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods.
Zumratul Meini, Sylvia Veronica Siregar
openaire +2 more sources
Debt Contracting and Real Earnings Management [PDF]
SSRN Electronic Journal, 2011 We examine the relation between firms’ real earnings management decisions and the level of slack in their net worth debt covenants. Using private debt covenant data, we find that the overall level of real earnings management is higher when net worth covenant slack is tighter.
Kim, Bong Hwan +3 more
openaire +2 more sources
Internal Governance and Real Earnings Management [PDF]
SSRN Electronic Journal, 2012 ABSTRACT We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect corporate decisions.
CHENG, Qiang +2 more
openaire +5 more sources
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
doaj +1 more source
The Effect of Financial Leverage and other firm’s characteristics on Real Earnings Management and Accrual Earnings Management: An Empirical Study on listed Firms in the Egyptian Stock Exchange [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 This research empirically examines the effect of financial leverage and other firm’s characteristics on the Real and Accrual based earnings management using a sample of Egyptian listed firms for 3 year’s period starting from 2015 till 2017.
داليا المدبولي
doaj +1 more source
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
doaj +1 more source
CEO attributes, board independence, and real earnings management: Evidence from Nigeria
Cogent Business & Management, 2023 Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an ...
A. Musa +2 more
semanticscholar +1 more source
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
doaj +1 more source