Zobrazeno 1 - 10
of 252
pro vyhledávání: '"Accrual earnings management"'
Publikováno v:
Journal of Facilities Management, 2022, Vol. 22, Issue 4, pp. 626-652.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFM-05-2022-0055
Publikováno v:
Journal of Accounting in Emerging Economies, 2023, Vol. 14, Issue 3, pp. 659-691.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-06-2023-0180
Publikováno v:
Asian Journal of Accounting Research, 2024, Vol. 9, Issue 2, pp. 153-168.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AJAR-04-2023-0130
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 9, Iss 2, Pp 153-168 (2024)
Purpose – This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It also addresses the link between firm- and country-level determ
Externí odkaz:
https://doaj.org/article/c9496815698c43a2b23bab328437fc4a
Autor:
Md. Tofael Hossain Majumder, Mohamad Ali Abdul Hamid, Bany Ariffin Amin Noordin, Shaker Al-Duais
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This paper attempts to shed light on an analytical model that examines both direct relationship between board gender diversity and energy firms’ performance and an indirect connection in which earnings management is a mediating variable that is aff
Externí odkaz:
https://doaj.org/article/a027adda1ba04f83ae50b6037e01618c
Publikováno v:
Future Business Journal, Vol 10, Iss 1, Pp 1-18 (2024)
Abstract This paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021. The quality of financial reporting is meas
Externí odkaz:
https://doaj.org/article/1ef0a804e1ee4ad486434302db1c615b
Publikováno v:
Ilomata International Journal of Tax and Accounting, Vol 5, Iss 1, Pp 60-76 (2023)
Covid-19 has an impact on the decline in firms performance. Several previous studies have found that companies strive to sustain performance through earnings management practices. Earnings management that can be performed in a company includes accrue
Externí odkaz:
https://doaj.org/article/7f37c2b2a2984e50b905df25283421f0
Autor:
Alfiyyah Nuur Fadhilah, Eddy Suranta
Publikováno v:
Ilomata International Journal of Tax and Accounting, Vol 5, Iss 1, Pp 77-96 (2023)
This research aims to offer empirical insights into variations in earnings management within companies categorized in the Environmental, Social, and Governance (ESG) score ranking, and seeks to establish a correlation between earnings management prac
Externí odkaz:
https://doaj.org/article/808b2c2f30a64e3bb536451e88f2b337
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 30, Iss 3, Pp 560-589 (2023)
Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate So
Externí odkaz:
https://doaj.org/article/e721fedbf3f742e2b66f4a8669e7901f
Publikováno v:
Managerial Auditing Journal, 2023, Vol. 38, Issue 6, pp. 927-946.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-07-2022-3642