Results 41 to 50 of about 389,194 (308)

The Determinants of Real Earnings Management

Journal of Applied Management and Business (JAMB), 2022
This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange.
Nia Yuniarsih, Anita Permatasari
openaire   +1 more source

THE EFFECT OF RELATED PARTY TRANSACTIONS ON TAX AVOIDANCE: REAL EARNINGS MANAGEMENT AS A MEDIATING ROLE (Empirical Study on Manufacturing Company listed in Indonesian Stock Exchange) [PDF]

, 2016
This research aimed to examine the effect of related party transactions (RPT) on tax avoidance using real earnings management as a mediating role. This research used Book Tax Differences (BTD) to measure the tax avoidance conducted by the company while ...
CENDEKIAWATI, Audia, HARTO, Puji
core  

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

Evaluating a Pragmatic Strength Alternative for Frailty Measurement and Assessing Its Predictive Capacity Against Established Frailty Instruments in Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles, Hannah F. Brubeck, Adrienne D. Tanus, Courtney N. Loecker, Punyasha Roul, Bryant R. England, Elizabeth R. Wahl, James S. Andrews, Namrata Singh, Joshua F. Baker, Patricia P. Katz, Dolores M. Shoback, Jose M. Garcia, Ariela R. Orkaby, Katherine D. Wysham   +14 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

Corporate Social Responsibility, Corporate Governance dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Tahun 2015-2019

Journal of Management and Business Review, 2021
This study aims to see how the influence of Corporate Social Responsibility (CSR) and Corporate Governance on earnings management practices. CSR is proxied by CSR award and Corporate Governance by GCG award.
Cahyatih Kumandang, Nora Sri Hendriyeni
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  

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,
core   +3 more sources

Does Long‐Term Lower Extremity Strength Training in Adults With Knee Osteoarthritis and Varus Alignment Reduce Knee Joint Loading During Gait?

Arthritis Care &Research, EarlyView.
Objective We examined whether 18 months of strength training in individuals with knee varus alignment and medial tibiofemoral osteoarthritis (OA) reduced knee joint loads during walking compared to an attention control group. Methods This study was a secondary analysis of a randomized clinical trial that compared the effects of strength training to a ...
Stephen P. Messier, Matthew N. Vigliotti, Paige E. Rice, Brian Pietrosimone, Shannon L. Mihalko, Edward H. Ip, Richard F. Loeser, David J. Hunter, Ali Guermazi, Ryan Hill, Santiago Saldana, Kim L. Bennell, Paul DeVita   +12 more
wiley   +1 more source