Results 31 to 40 of about 389,194 (308)
Do firms engage in earnings management to improve credit ratings?: Evidence from KRX bond issuers [PDF]
, 2016 In this paper, we examine the relationship between credit ratings, credit ratings changes and earnings management. Since the 1997 Asian Financial Crisis, many listed firms collapsed, leading investors to suffer losses.
Lim, Hyoung-Joo, Mali, Dafydd
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
openaire +3 more sources
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
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
openaire +4 more sources
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
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.
openaire +2 more sources
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