Results 31 to 40 of about 13,612,961 (202)

The role of corporate governance in the relationships of family company with real earnings management

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
doaj   +1 more source

Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi

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
doaj   +1 more source

Methodological Issues in Real Earnings Management [PDF]

This article critically reviews the current methodologies used in earnings management research focusing on real activities manipulation studies to explore a more consistent measurement approach.
Whittington, M., Yazdifar, H., Hesarzadeh, R., Makarem, N.   +3 more
core   +1 more source

Quarterly earnings guidance and real earnings management [PDF]

, 2022
We examine if quarterly earnings guidance induces real earnings management. Quarterly guidance may cause myopia and inefficient decision-making, if managers become overly concerned with setting and beating short-term earnings targets.
Beatriz García Osma, Encarna Guillamón Saorín, Facundo Mercado, Guillamón Saorín, Encarna, García Osma, Beatriz, Guillamon-Saorin, Encarna, Saorín, Encarna Guillamón, Mercado, Facundo   +7 more
core   +1 more source

Earnings management and loss reversal [PDF]

, 2010
This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
core   +6 more sources

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

Arthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim, Gary J. Macfarlane, Marcus J. Beasley   +2 more
wiley   +1 more source

How “Green” is Your Functional Material? Assessing Environmental Impacts of Multi‐Step Synthetic Protocols in Material Sciences at Various Technology Levels

Advanced Materials, EarlyView.
Environmental Synthesis Radar (ESR) evaluates the environmental impact of (early‐stage) multi‐step chemical syntheses, providing a holistic view by using 18 midpoint impact categories. Unlike conventional life‐cycle assessment (LCA) approaches, ESR reveals three complementary metrics: overall impact Vtotal, environmental hotspots VEF, and critical ...
Laura Plein, Alexander Schommer, Florian Dietrich, Moritz Gutsch, Heike Klesper, Kevin Schuller, Lars Jahnke, Jens Leker, Klaus Meerholz   +8 more
wiley   +1 more source

A Micropeptide Component of the OGDH Complex Modulates ATP Production in the TCA Cycle

Advanced Science, EarlyView.
This study identified a mitochondrial micropeptide encoded by a non‐canonical open reading frame (alt‐ORF) within the CTSB gene. This micropeptide named APPM (ATP production‐promoting micropeptide) is a novel component of the OGDHc complex in the TCA cycle. APPM localizes to the inner mitochondrial membrane and directly binds to OGDH, the E1 subunit of
Xinqiang Yin, Weiyan Qi, Lifen Lin, Huilin Zheng, Guoxiang Zhao, Quan Chen, Guoqiang Shao, Yifan Wu, Jialiang Hu, Hanmei Xu   +9 more
wiley   +1 more source

Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya [PDF]

PSU Research Review
Purpose – 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, Fiona Jepkosgei Korir   +1 more
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