Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London …

of losses comparative to the profit over negative components of accruals. Accrual anomaly shows asymmetric differential …. Overall, the research result is consistent with Konstantinidi et al. (2015), accrual effect on stock return is existent for … accrual anomaly and its association with the variables of conditional conservatism on the pricing of accrual during the profit …

, Pakistan. Findings – We found that firms experiencing more volatility in economic activities and smaller firms are more … smoothing. Originality/Value – This study adds to earnings management literature by providing evidence on extensive accrual … manipulation for income smoothing in Pakistan.Limitations – The proxy used for income smoothing, though we consider it to be better …

be used as substitute of one another in the context of Pakistan. Additionally, we also examine the effect of country … Pakistan. This study can be extended to firm-level risk factors to examine their role in earnings management. Moreover, how …

and significant impact on discretionary accruals. Results reveal that in Pakistan, creditors of firms are interested in …