Results 31 to 40 of about 385,078 (352)
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The urgency of this research is importantto empirically examine the impact of the characteristics of the board of commissioners on earnings management practices in Indonesia by considering gender diversification factors in optimizing the supervisory ...
Gandy Wahyu Maulana Zulma +2 more
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Managerial ability and real earnings management [PDF]
Advances in Accounting, 2017 Abstract Prior studies investigate the determinants and consequences of real earnings management (REM) as a function of firm-specific characteristics. In this study, we examine how managerial ability relates to the use of REM and future firm performance. We find that higher-ability managers engage in less REM.
Xuerong (Sharon) Huang, Li Sun
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Jurnal Akuntansi, 2018 The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship.
Indah Masri
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Uncovering Real Earnings Management: Pay Attention to Risk-Taking Behavior
International Journal of Financial Studies, 2021 We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management.
Samar Alharbi +2 more
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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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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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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
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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