|
|
|
|
|
Kamaludin Kamaludin, Akram Harmoni Wiardi
Pág. 327 - 336
|
|
|
|
|
|
|
|
|
|
|
Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect...
ver más
|
|
|
|
|
|
|
|
|
|
|
Cláudia Pereira, Beatriz Castro, Luís Gomes and Helena Canha
We investigate whether accounting information system quality has an impact on the level and efficiency of firms? investments. While firms? growth depends on investment and financing decisions, accounting information is fundamental for the decision-making...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yuni Pristiwati Noer Widianingsih, Doddy Setiawan, Y. Anni Aryani and Evi Gantyowati
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management a...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sam Bock Park, Sung-Kyoo Kim and Sangryul Lee
Studies on the characteristics of insolvent firms? earnings management are critical, as the ripple effects of a firm?s opportunistic accounting and insolvency on society can be widespread and significant. This study divides a dataset of unlisted firms in...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sattar Khan,Yasir Kamal,Azhar Khan,Arif Hussain,Muhammad Rafiq,Maryam Bibi,Syed Fahad Ali Shah,Zahir Shah,Muhammad Khan
Pág. 141 - 150
The research paper attempts to investigate the connection between Ownership Structure and Audit Committee Effectiveness on discretionary accruals in Pakistan. This study analyzed 5 years of data over the period of 2013 to 2017 of 169 listed firms of the ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Djaja Perdana 10.21831/economia.v14i1.18397
Pág. 54 - 65
Abstract: Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings. This study aims to detect earnings management practices in companies that perform Seasoned Equity Offerin...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ammar Abid, Muhammad Shaique and Muhammad Anwar ul Haq
The purpose of this paper is to examine the role of external auditors in potentially approving or limiting a firm?s earnings management practices in institutional settings which do not provide incentives for auditors to deliver high audit quality. We use...
ver más
|
|
|
|
|
|
|
|
|
|
|
Abdolkarim Moghaddam,Narges Abbaspour
Pág. 99 - 107
Banks, like all profit institutions seek their profitable growth and maximize their shareholders? wealth, increased profitability of the banks on the one hand, increases the company's value and on the other hand, increases executives? compensation and in...
ver más
|
|
|
|
|
|
|
|
|
|
|
Andreas Andreas
Pág. 524 - 529
Deviating from normal business practices to manipulate reported income is defined as real earnings management (Rowchowdhury 2006). A firm can alter the level of accruals to obtain the desired level of a high stock price and/or earnings. The desire to ach...
ver más
|
|
|
|
|
|