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A Study on the Investigation of Earnings Manipulation in the Form of Accruals Earnings Management (AEM) : Evidence from Bangladeshi Firms

Biswas, Pizus - 2019

This research investigates the behavior of the managers of the Bangladeshi firms in applying Earnings manipulation through the technique of Accruals Earnings Management (AEM). This study examines whether the firm managers of Bangladesh involve themselves in earnings manipulation in the form of...

Persistent link: https://www.econbiz.de/10012893739

Big 4 Auditor Affiliation and Accruals Quality in Bangladesh

Kabir, Humayun - 2015

Purpose – Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor demand for high‐audit quality. In addition,...

Persistent link: https://www.econbiz.de/10013017914

Big 4 auditor affiliation and accruals quality in Bangladesh

Kabir, M. Humayun; Sharma, Divesh; Islam, Md. Ainul; … - In: Managerial auditing journal 26 (2011) 2, pp. 161-181

Persistent link: https://www.econbiz.de/10008938688

Uncovering opportunistic earning management practices by the listed private commercial banks of Bangladesh

Chaity, Naznin Sultana; Islam, K. M. Zahidul - In: South Asian journal of management : SAJM 28 (2021) 2, pp. 56-75

Persistent link: https://www.econbiz.de/10012628034

An analysis of earnings management : evidence from food & allied industry of Bangladesh

Khan, Ajaan Rahman; Akter, Mohsina - In: Inventi impact: SMEs (2018) 2, pp. 100-113

Persistent link: https://www.econbiz.de/10012288125

Impact of financial performance on stock price of non-bank financial institutions (NBFI) in Bangladesh : dynamic panel approach

Rahaman, Mohammad Mizenur; Chowdhury, Mohammad Ashraful … - In: Managerial strategies and solutions for business …, (pp. 199-211). 2017

Persistent link: https://www.econbiz.de/10011611973

Business group affiliation, earnings management and audit quality : evidence from Bangladesh

Muttakin, Mohammad Badrul; Khan, Arifur; Mihret, … - In: Managerial auditing journal 32 (2017) 4/5, pp. 427-444

Persistent link: https://www.econbiz.de/10011702421

Secret reserve accounting : a critical review of Bangladesh

Nisha, Nabila - In: International journal of accounting and finance 6 (2016) 4, pp. 255-277

Persistent link: https://www.econbiz.de/10011723041

The influence of tax manipulation upon financial performance : evidence from Bangladesh

Nisha, Nabila; Rifat, Afrin - In: Afro-Asian Journal of Finance and Accounting : AAJFA 9 (2019) 1, pp. 60-79

Persistent link: https://www.econbiz.de/10011989773

Perception gap analysis between external auditors and accountants in application of creative accounting techniques in Bangladesh

Karim, Asif Mahbub; Fowzia, Rehana; Rashid, Md. Mamunur - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 296-302

Persistent link: https://www.econbiz.de/10011349657

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