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Investigating accrual and real earnings management of financially troubled Indian firms
Tiwari, Sweta; Chatterjee, Chanchal - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 5, pp. 592-611
Persistent link: https://www.econbiz.de/10014391373
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Earnings quality and audit attributes in high concentrated ownership market
Ahmed Hussein Al-Rassas; Hasnah Kamardin - In: Corporate governance : the international journal for … 16 (2016) 2, pp. 377-399
Persistent link: https://www.econbiz.de/10011521694
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Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS
Oz, Ibrahim Onur; Yelkenci, Tezer - In: International review of financial analysis 58 (2018), pp. 24-37
Persistent link: https://www.econbiz.de/10012006385
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Are socially responsible firms less engaged in earnings management? : evidence from ADX listed companies
Kolsi, Mohamed Chakib; Attayah, Osama F. - In: International journal of business innovation and research 17 (2018) 4, pp. 536-560
Persistent link: https://www.econbiz.de/10011982365
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Did Japanese-SOX have an impact on earnings management and earnings quality?
Nakashima, Masumi; Ziebart, David A. - In: Managerial auditing journal 30 (2015) 4/5, pp. 482-510
Persistent link: https://www.econbiz.de/10011343410
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Legal consequences of earnings components management
Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - 2013
This paper investigates how manipulating different earnings components will affect the likelihood of accounting …
Persistent link: https://www.econbiz.de/10011540776
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Corporate Governance and Accruals Earnings Management
Doukakis, Leonidas C. - 2014
This study examines the association between corporate governance and accruals earnings management using a Corporate Governance Index (CGI) consisting of 55 individual corporate governance measures. Prior literature has focused primarily on certain individual corporate governance measures,...
Persistent link: https://www.econbiz.de/10013067669
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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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Differential impact of earnings management on the accrual anomaly
Bansal, Manish; Ali, Asgar - In: The journal of asset management : a major new, … 22 (2021) 7, pp. 559-572
Persistent link: https://www.econbiz.de/10012793611
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What values more? : agency costs or accrual quality
Saini, Jagjit S.; Arugaslan, Onur; DeMello, James - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 22-38
Persistent link: https://www.econbiz.de/10011724539