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
doaj +1 more source
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
core +1 more source
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
doaj +1 more source
Earnings target and the competing use of abnormal R&D and abnormal accruals of R&D intensive firms : a thesis presented in partial fulfilment of the requirements for the degree of Master of Management in Accountancy at Massey University [PDF]
, 2008 The purpose of this study is to examine the competing use of real earnings management and accruals management in certain specific circumstances of firms where both real earnings management and accruals management are costly and where firms can either use
Yang, Liu
core
Corporate diversification and accrual and real earnings management: a non-linear relationship [PDF]
, 2018 Purpose This study aims to examine the non-linear relationship between corporate diversification and real and accrual earnings management, using a sample of 5,659 US firm-year observations for 1,221 firms covering the period from 2001 to 2012.
Alhadab, Mohammad, Nguyen, Thang
core +1 more source
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT This article explores how artificial intelligence (AI) can support online adult learning by aligning with Knowles’ four principles of andragogy: involvement, experience, problem‐centeredness, and relevance. Three activities were analyzed using a comparative case study (CCS) method.
Xi Lin, Steve W. Schmidt
wiley +1 more source
Internal audit role on information asymmetry and real earnings management
Jurnal Akuntansi dan Auditing Indonesia, 2018 This study aims to investigate the effect of information asymmetry toward real earnings management which are moderated by quality of internal audit function. The research design is quantitative method using secondary data.
Jasman Jasman, Muhammad Nuryatno Amin
doaj +1 more source
Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [PDF]
بررسیهای حسابداری و حسابرسی, 2014 The extensive literature on earnings management largelyfocuses on accrual-based earnings management, while earningmanagement may be done through accruals, real activities, or both.This study examines how common is using real activities and accrualsas ...
ali rahmani, Manijeh Ramsheh
doaj +1 more source
DAMPAK MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA UNIVERSITAS DIPONEGORO RIIL TERHADAP KINERJA PASAR [PDF]
, 2011 This research is a replication of the Oktorina’s research (2008), by adding a measurement of earnings management accruals and real earnings management through three activities.
KOYUIMIRSA, Koyuimirsa, RAHARJA, Surya
core
Bioprinting Organs—Science or Fiction?—A Review From Students to Students
Advanced Healthcare Materials, EarlyView.Bioprinting artificial organs has the potential to revolutionize the medical field. This is a comprehensive review of the bioprinting workflow delving into the latest advancements in bioinks, materials and bioprinting techniques, exploring the critical stages of tissue maturation and functionality.
Nicoletta Murenu +18 more
wiley +1 more source