Results 21 to 30 of about 385,078 (352)
Real earnings management through syndicated lending [PDF]
Review of Accounting Studies, 2021 I examine whether banks manage syndicated loan originations to achieve financial reporting goals. Using a large sample of loans and relying on a within-quarter analysis, I find that publicly traded banks that narrowly beat earnings benchmarks initiate more loans in the last month of the fiscal quarter to book origination fees.
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Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries
Gadjah Mada International Journal of Business, 2012 This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
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Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil
Organum, 2021 Earnings management is conducted by key internal personels within a firm through the utility of accounting policy judgements which then mislead financial reports.
Ananto Prabowo, Indah Sari Pangestu
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Real earnings management and loan contract terms [PDF]
The British Accounting Review, 2019 We examine the design of loan contract terms in the presence of borrower pre-issuance real earnings management (REM). Unlike other measures of earnings quality, REM is particularly difficult for outsiders to detect. However, lenders possess some private information which may allow them to correctly identify REM. Our empirical findings show that greater
Kostas Pappas +2 more
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Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence
CECCAR Business Review, 2023 This paper outlines the research that investigates the impact of audit quality on earnings management with board governance moderation. Audit quality is proxied by audit firm size, while board governance is measured by board independence.
KRISMIAJI, HANDAYANI, SUMAYYAH
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Labor Union and Real Earnings Management
GLOBAL BUSINESS FINANCE REVIEW, 2017 This study examines the effect of labor union on the extent of real earnings management using 3,375 firm-year observations of listed Korean firms over...
Chun, Hong Min, Shin, Sang Yi
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Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Jurnal Ekonomi Akuntansi dan Manajemen, 2017 This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory.
Ditya Permatasari
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KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
Jurnal Akademi Akuntansi, 2020 This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The
I Putu Edi Darmawan
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Journal of Management and Business Review, 2022 This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and the role internal audit as a moderating variable.
Devi Silviana, Elfina Astrella Sambuaga
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Accrual-based and real earnings management and political connections [PDF]
, 2015 This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections.
Ashbaugh +65 more
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