Results 61 to 70 of about 462,487 (346)

The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

Future Business Journal
This paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
E. Attia, Sameh O. Yassen, Ahmed Chafai, A. Qotb   +3 more
semanticscholar   +1 more source

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

Pengaruh ownership structure terhadap earnings management

Akuntansi dan Teknologi Informasi
Purpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and ...
Yie Ke Feliana, Richard Valentino Salim
doaj   +1 more source

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

Real Earnings Management, Liquidity Risk and REITs SEO Dynamics

, 2018
We analyze how REITs managers use real earnin gs management to address issues of liquidity risk and increased cost of capital they face during seasoned equity offerings.
DENG, Xiaoying, ONG, Seow Eng, Xiaoying Deng, Seow Eng Ong   +3 more
core   +1 more source

The Association of Physical Function With Psychosocial Patient‐Reported Outcomes in People With Systemic Lupus Erythematosus

Arthritis Care &Research, EarlyView.
Objective To evaluate how modifiable psychosocial factors and fatigue relate to physical functioning in patients with systemic lupus erythematosus (SLE). Methods In this cross‐sectional study of two demographically distinct cohorts (Approaches to Positive, Patient‐Centered Experiences of Aging with Lupus [APPEAL] and California Lupus Epidemiology Study
Mrinalini Dey, Jessica Fitzpatrick, Maria Dall'Era, Charmayne Dunlop‐Thomas, Courtney Hoge, S. Sam Lim, Patricia P. Katz, Jinoos Yazdany, Laura C. Plantinga   +8 more
wiley   +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

The moderating role of board diversity on the relationship between ownership structure and real earnings management

Asian Journal of Accounting Research
PurposeThis study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.Design/methodology/approachThis study uses unbalanced panel data of 75 listed energy firms (346 firm-year ...
Aklima Akter, Wan Fadzilah Wan Yusoff, M. Abdul-Hamid   +2 more
semanticscholar   +1 more source

The moderating role of good corporate governance on the relationship between corporate social responsibility and real earnings management

Journal of Accounting and Management Information Systems, 2022
Research Question: Does Good Corporate Governance have a moderating effect on the relationship between Corporate Social Responsibility and Real earnings management?
Sawssen Khlifi, Ghazi Zouari
semanticscholar   +1 more source