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The effect analysis of earning management and family control on the Z-score model of financial distress prediction
Haji-Seseang, Rahmawati; Habbe, Abdul Hamid; Rasyid, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 405-415
questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual … study found that accrual earnings management, real earnings management, and family control variables affect the Z …
Persistent link: https://www.econbiz.de/10014502215
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Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management
Inayah, Rifka Aulia; Amiruddin, Amiruddin; Pontoh, GraceT - 2021
Objective - This study aims to determine and analyze the effect of financial distress, leverage, free cash flow on earnings management.Methodology/Technique - The object of this research is all companies listed on the Indonesia Stock Exchange with an observation period of 2019. The sample...
Persistent link: https://www.econbiz.de/10013310646
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
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The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies
Kabir, Humayun - 2017
This study examines the behaviour of earnings, accruals and impairment losses of failed finance companies in New Zealand. It draws on conservatism in the development of research hypotheses about accounting variables that are likely to contain clues to future failures of finance companies. The...
Persistent link: https://www.econbiz.de/10012971346
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Core Earnings Management : How Do Audit Firms Interact with Classification Shifting and Accruals Management?
Eilifsen, Aasmund - 2020
This study examines the interaction of audit firm characteristics with two core earnings management tools: classification shifting (CS) and core accruals management (CACM). CS occurs when management intentionally misclassifies recurring operational expenses as special items to inflate...
Persistent link: https://www.econbiz.de/10012853336
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The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012176219
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Accrual-based and cash-based earnings management in Algeria : substitution or complementary
Bilal, Kimouche - In: Croatian review of economic, business and social … 8 (2022) 1, pp. 1-17
reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that …. Accrual-based earnings management was measured through the modified-Jones model, while cash-based earnings management was … measured through the abnormal cash flows model. According to the results, Algerian companies engage more in accrual …
Persistent link: https://www.econbiz.de/10013279708
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Earnings quality among high-share liquidity companies : evidence from Central and Eastern European firms
Comporek, Michal - In: International journal of management and economics 59 (2023) 4, pp. 315-332
Paper's objectives: The main aim of the paper is to analyze the earnings quality of high-share liquidity companies from Poland, Romania, and Hungary whose activities are outside the finance sector. Methods applied: Earnings quality, i.e., earnings persistence, predictability, and accruals...
Persistent link: https://www.econbiz.de/10014476847
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Earnings management strategies during financial distress
Nagar, Neerav; Sen, Kaustav - 2016
Persistent link: https://www.econbiz.de/10011428375
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Earnings management and financial distress : evidence from India
Agrawal, Khushbu; Chatterjee, Chanchal - In: Global business review 16 (2015) 5, pp. 140-154
Persistent link: https://www.econbiz.de/10011410352