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and significant impact on discretionary accruals. Results reveal that in Pakistan, creditors of firms are interested in …
Persistent link: https://www.econbiz.de/10011904234
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This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...
Persistent link: https://www.econbiz.de/10010385817
This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...
Persistent link: https://www.econbiz.de/10010395912
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The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around …
Persistent link: https://www.econbiz.de/10013088469
This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...
Persistent link: https://www.econbiz.de/10012888475
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Did the nonfinancial listed firms in Jordan practicing earning management? What is the factor that can explain the EM practicing? To answer these questions, unbalance data collected about all listed nonfinancial firms which equal 140 firms in three sectors (industries, services, real estates)...
Persistent link: https://www.econbiz.de/10012916653
id the non-financial listed firms in Jordan practicing earning management? What is the factor that can explain the EM practicing? To answer this questions, unbalance data collected about all listed non-financial firms which equal 140 firms in three sectors (industries, services, real estates)...
Persistent link: https://www.econbiz.de/10012916964