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
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. +3 more
core +1 more source
The influence of audit quality on real earnings management: Do leverage and cash flow matter?
Journal of economic developmentPurposeThis study examines how financial leverage and cash flow influence the relationship between audit quality and real earnings management.Design/methodology/approachWe analyze data from 499 non-financial firms listed on the Vietnam stock market ...
L. Le
semanticscholar +1 more source
The Impact of Financial Distress on Earnings Management [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study investigates the impact of financial distress on earnings management approaches (real and accruals earnings management). Using a sample of listed firms in Egypt during the period of 2014-2019.
مني السيد منصور +1 more
doaj +1 more source
Real earnings management and the properties of analysts' forecasts
Advances in Accounting, 2016 Abstract Prior literature generally finds analysts are able to identify and process complex financial information. However, research suggests that in certain settings, analysts struggle to fully incorporate into their forecasts all available information.
Eiler, Lisa A. +3 more
openaire +1 more source
Real Earnings Management, Firm Value, and Corporate Governance: Evidence from the Korean Market
International Journal of Financial Studies, 2022 In this study, we investigate whether effective corporate governance (CG) intervenes in the relationship between real earnings management (REM) and firm value (FV) by introducing Korean market data. We find that management’s opportunistic REM behavior is
A. Tulcanaza-Prieto, Younghwan Lee
semanticscholar +1 more source
Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors? [PDF]
, 2020 Prior research suggests that the presence of high quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation.
Omoteso, Kamil +7 more
core +1 more source
Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]
, 2012 This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
core
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 +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 ReviewPurpose – 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 +1 more
doaj +1 more source