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Ana Belén Tulcanaza-Prieto and Younghwan Lee
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...
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Shahanif Hasan,Aza Azlina Md Kassim,Mohamad Ali Abdul Hamid
Pág. 272 - 281
In recent decades, there has been a noticeable increase in the practice of earnings management as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit committee in mitigati...
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Andreia Carpes Dani,Cristian Bau Dal Magro,Roberto Carlos Klann
Pág. 102 - 120
This study aimed to characterize the results of research earnings management through real activities (GRAR) as well as possible gaps for future researches. For that, a bibliometric research was carried out, with a descriptive purpose, a documental proced...
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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...
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Sara Hassanpour,Mehdi Nazemi Ardakani
Pág. 213 - 219
The purpose of this research is the effect of pre-bankruptcy financial distress on earnings management tools in the listed companies in Tehran stock exchange. The sample of this study is 133 of listed companies in Tehran stock exchange in which have been...
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Rita Yuliana,M Nizarul Alim
Pág. 61 - 69
This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing prod...
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Zhen-Jia Liu
AbstractThis paper addresses the association between earnings management and economic value added (EVA) among nations of the North American Free Trade Agreement (NAFTA), Association of Southeast Asian Nations (ASEAN), European Union (EU), and those class...
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Pág. 35 - 85
This study investigates whether corporate governance can mitigate real earnings management. In recent years, firms have been switching from accrual-based to real earnings management, and the incidence of real earnings management has increased. The role o...
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Lodovicus Lasdi
This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especi...
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