Results 81 to 90 of about 389,194 (308)
Is there any interaction between real earnings management and accrual-based earnings management?
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
doaj +2 more sources
Jurnal Aplikasi Manajemen, 2018 This research aims to obtain empirical evidence regarding the influence of accrual earnings management and real earnings management through cash flow operating activities towards market performance.
Patricia Vintya Christi Hartono +2 more
doaj +1 more source
Pengaruh Kualitas Audit terhadap Manajemen Laba melalui Aktivitas Riil [PDF]
, 2015 This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings ...
Boedhi, N. R. (Nico) +1 more
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How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods [PDF]
, 2004 We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX.
Cohen, Daniel A. +2 more
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Agribusiness, EarlyView.ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar +2 more
wiley +1 more source
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL [PDF]
, 2016 This research aims to investigate the effectiveness of the characteristics of audit committee to hamper real earnings management. Audit committee characteristics are the special attribute of audit committee that can be used to restrain real earnings ...
GHOZALI, Imam, HUNTER, William
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Analisis Pengaruh Proporsi Dewan Komisaris Independen Dan Chief Financial Officer Wanita Terhadap Real Earnings Management Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2010-2011 [PDF]
, 2015 This study was conducted to provide empirical evidence of the influence of the proportion of independent board and women CFO towards real earnings management as measured by cash flow operations, production costs, and discretionary expenses.
Fransisca, A. (Angelinda) +1 more
core +2 more sources
Food Tastes in the United States: Convergence or Divergence?
Agribusiness, EarlyView.ABSTRACT This study investigates how food consumption tastes have changed in recent decades across the United States. Using NielsenIQ data for over 77 million transactions, there is evidence of divergence in food tastes across regions from 2007 to 2016 and across households of different income, education, and race/ethnicity groups.
Michael DeDad
wiley +1 more source
Stock Market Information and REIT Earnings Management [PDF]
This paper investigates the interaction between stock price movement and REIT earnings management. We examine whether information generated from stock trading influences managers' incentives to engage in earnings management.
Brent Ambrose, Xun Bian
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