The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around …

the proposed model is that it incorporates accrual balances, rather than changes, as they represent more complete measures … settle up. Model validation tests indicate that the proposed model is roughly two to four times as powerful as extant accrual …-related bias — i.e., a major concern of extant accrual models. The discussion and model development in this paper are meant to …

Recent work shows that the role of accrual accounting in mitigating the timing differences between cash flows and … noise in the accrual accounting process, sophisticated users of financial information – financial analysts, are able to … extract useful information from the reported accrual accounting process, and use them in their forecasting process, are able …

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 …