Akuntansi dan Teknologi Informasi, 2019 This study aims to determine students' perceptions of earningss management practices including student’s perception about real earnings management, student’s perception regarding accrual earnings management.
Jenifer, Yenny Sugiarti
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Financial distress and earnings management before and during the Covid-19 pandemic
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to investigate the influence of financial distress on accrual earnings management and real earnings management before and during the COVID-19 pandemic.
Novy Fajriati +2 more
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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
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Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [PDF]
مطالعات تجربی حسابداری مالی, 2010 The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary ...
Gh. Karami, A. Tahriri, A. Davarinejad
doaj
Auditor tolerance of accrual-based and real earnings management in boardrooms of politically connected Nigerian firms [PDF]
, 2017 This study examines the accrual-based and real earnings management tolerance of auditors in boardrooms of politically connected companies using auditor reputation theory and auditor litigation risk as the theoretical framework.
Ayoib Che Ahmad,, Salau Abdul Malik,
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CEO Risk Incentives and Real Earnings Management
International Journal of Business and Management, 2016 <p>Previous research shows that companies use option compensation to motivate managers to accept risk (Jensen & Meckling, 1976). Indeed, risk adverse CEOs are likely to accept less risk than that accepted by diversified shareholders (Fama & French, 1992).
FABRIZI, MICHELE, PARBONETTI, ANTONIO
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Combination impact of managerial ability and power on real earnings management practices: Evidence from Indonesia [PDF]
BIO Web of ConferencesThe purpose of this study is to examine the combination impact of managerial ability and power on real earnings management. First test between CEO ability to real earnings management.
Uzaimi Achmad +3 more
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Government affiliation, real earnings management, and firm performance : the case of privately held firms [PDF]
, 2017 Using a moderated mediation model, we investigate the effects of government affiliation on the performance and real earnings management of privately held firms in China between 1998 and 2012.
Ding, Rong, Liu, Jialong, Wu, Zhenyu
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FACTORS AFFECTING REAL EARNINGS MANAGEMENT
Emerging Markets : Business and Management Studies Journal, 2020 The purpose of this research is to identify the influence of earnings change, debt/equity ratio, liquidity effect, growth effect, size effect, asset sale level, return on asset, market to book ratio, and board size to real earnings management. The other purpose of this research was to compare with the results of the previous research.
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Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya [PDF]
PSU Research ReviewPurpose – This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship. Design/methodology/approach – The authors used panel data derived
Daniel Kipkirong Tarus +1 more
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