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The impact of carbon risk on real earnings management
Economic Research-Ekonomska Istraživanja, 2023 Carbon risk has aroused widespread concern in society. With the implementation of carbon policy and the development of carbon market, the research on the impact of carbon risk on corporate financial behavior has become an important academic frontier ...
Weiwei Han +4 more
semanticscholar +1 more source
Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Jurnal Ekonomi Akuntansi dan Manajemen, 2017 This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory.
Ditya Permatasari
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KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
Jurnal Akademi Akuntansi, 2020 This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The
I Putu Edi Darmawan
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Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence
CECCAR Business Review, 2023 This paper outlines the research that investigates the impact of audit quality on earnings management with board governance moderation. Audit quality is proxied by audit firm size, while board governance is measured by board independence.
KRISMIAJI, HANDAYANI, SUMAYYAH
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Real earnings management and loan contract terms [PDF]
The British Accounting Review, 2019 We examine the design of loan contract terms in the presence of borrower pre-issuance real earnings management (REM). Unlike other measures of earnings quality, REM is particularly difficult for outsiders to detect. However, lenders possess some private information which may allow them to correctly identify REM. Our empirical findings show that greater
Kostas Pappas +2 more
openaire +2 more sources
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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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
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Jurnal Akuntansi dan Keuangan Indonesia, 2023 This paper examines the effect of quantity and quality of board on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019.
Rizkia Fitrasari
semanticscholar +1 more source
The interplay of real earnings management and investment efficiency: Evidence from the U.S.
Cogent Business & Management, 2023 The main objective of this study is to empirically examine the impact of REM on various aspects of investment efficiency, including overinvestment and underinvestment.
N. Assad +2 more
semanticscholar +1 more source
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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