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IFRS adoption and real earnings management in Bangladesh : the role of board characteristics

Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...

Persistent link: https://www.econbiz.de/10014434955

Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts

Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16

performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for … recognition standard had a significant impact on this item, i.e. financial performance was affected, which is classified as an …

Persistent link: https://www.econbiz.de/10014521377

Corporate governance mechanisms and earnings management : the moderating role of female directors

Mensah, Emmanuel; Boachie, Christopher - In: Cogent business & management 10 (2023) 1, pp. 1-20

The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...

Persistent link: https://www.econbiz.de/10014460810

Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility

Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...

Persistent link: https://www.econbiz.de/10014527123

The discipline vs complement role of product market competition and market power : evidence from real earnings management in an emerging market

Sanusi, Fauji; Januarsi, Yeni; Purbasari, Intan; … - In: Cogent business & management 10 (2023) 1, pp. 1-23

We empirically study the role of product market competition and market power, discipline vs complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year observations from 2012 to 2020, we discover that the competition has an inverse association with REM, implying that...

Persistent link: https://www.econbiz.de/10014466946

The role of earnings management as mediator the effect of male CEO masculinity face on Research & Development

Prasetio, Januar Eko; Sabihaini; Sudaryanto; Setyorini, … - In: Cogent business & management 10 (2023) 1, pp. 1-26

This study aims to explain the role of earnings management in mediating the influence of male CEO masculinity on research & development. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2017-2021. This study collects...

Persistent link: https://www.econbiz.de/10014469022

The role of earning management as a mediator of the effect of the facial width to height ratio CEOs on leverage

Tjaraka, Heru; Hidayat, Widi; Rusdiyanto, Rusdiyanto - In: Cogent business & management 9 (2022) 1, pp. 1-19

This study aims to prove the consistency of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of Earnings Management in mediating the influence of male CEO masculinity on leverage. This research uses a quantitative approach with the population and research samples...

Persistent link: https://www.econbiz.de/10014436246

The role of research & development as mediating the effect of male CEO masculinity face on earnings management : evidence from Indonesia

Prasetyo, Indra; Aliyyah, Nabilah; Endarti, Esa Wahyu; … - In: Cogent business & management 9 (2022) 1, pp. 1-21

This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the role of research & development in mediating the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a...

Persistent link: https://www.econbiz.de/10014443887

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

The study's purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and … critical role in a company's performance. Nonetheless, the literature offering a comprehensive exploration of these … corporate performance (through market- and accounting-based corporate performance). The sample consists of 305 firm …

Persistent link: https://www.econbiz.de/10014529050

Ownership structure and earnings management : empirical evidence from Vietnam

Huu Anh Nguyen; Quynh Lien Le; Vu Thi Kim Anh - In: Cogent business & management 8 (2021) 1, pp. 1-21

size; Cash flow are positively related, while financial performance, company size and financial leverage negatively affect …

Persistent link: https://www.econbiz.de/10012659681