Results 21 to 30 of about 462,487 (346)
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
doaj +1 more source
Insider trading restrictions and real earnings management: International evidence
, 2022 We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the ...
Hu, Fang +3 more
core +1 more source
TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia, 2017 Earnings management arises from a conflicting goal between agents and principals which basically means as managers’ intentions to manipulate accounting figures in the financial statement to achieve their own interests.
Rianty Ontorael, Ira Geraldina
doaj +1 more source
Cogent Business & Management, 2023 We empirically study the role of product market competition and market power, discipline vs complement role, on real earnings management (REM) in Indonesia.
Fauji Sanusi +3 more
semanticscholar +1 more source
Cogent Business & Management, 2023 The present study utilizes agency theory and the upper echelons theory (UET) to investigate whether there is a moderating effect of family ownership concentration (FOWC) on the association between CEO demographic attributes and two forms of earnings ...
Safia Abdo Ali Al-Begali, L. Phua
semanticscholar +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
openaire +2 more sources
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
doaj +1 more source
What do we know about real earnings management in the GCC?
Journal of Accounting in Emerging Economies, 2023 PurposeThe authors empirically investigate the association between acquisition, ownership structure and accrual earnings management (AEM) on real earnings management (REM) using Gulf Cooperation Council (GCC)-listed firms' context.Design/methodology ...
Mahmoud Alghemary +2 more
semanticscholar +1 more source