Zobrazeno 1 - 10
of 545
pro vyhledávání: '"Earning Management"'
Autor:
Mansoori, Ebrahim, Al-Abdallah, Ghaith
Publikováno v:
Accounting Research Journal, 2024, Vol. 37, Issue 3, pp. 288-307.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARJ-10-2022-0256
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This research aims to investigate and conduct the impact of earnings management practices on the performance of the banking sector in Jordan. Data were collected from 24 main commercial banks from (2015–2021). The study examine how earnings managem
Externí odkaz:
https://doaj.org/article/023b53856f884b75b9d63aa751dca544
Autor:
Ayalew Ali
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractOne of the key components of corporate governance frameworks, the audit committee is a potent instrument for controlling and supervising earning management. It might significantly affect how decisions about internal firm-board monitoring are
Externí odkaz:
https://doaj.org/article/b198fac56b3544a78d4e8aad2d86b90b
Publikováno v:
Malete Journal of Accounting and Finance, Vol 4, Iss 2 (2024)
Confidence of the community in general and the investment community in particular in the accuracy of the Nigerian companies' financial reports has decreased due to the repeated documentation of accounting manipulations in financial statements. This h
Externí odkaz:
https://doaj.org/article/36b278c1c3dc4339b88286a48f2cd56f
Publikováno v:
Pacific Accounting Review, 2023, Vol. 36, Issue 1, pp. 60-76.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/PAR-08-2022-0112
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 14, Iss 2, Pp 35-66 (2024)
The main purpose of this research is to investigate the effect of the company's position in the life cycle on real earning management, emphasizing the moderating role of family ownership. The method of research is applied in terms of purpose with a c
Externí odkaz:
https://doaj.org/article/5ea6f5c4417742c0ba939cf05f702aa4
Publikováno v:
Contemporary Agriculture, Vol 73, Iss 1-2, Pp 119-128 (2024)
This study investigates earnings management and its determinants in the agricultural and manufacturing sectors, with the aim of promoting the quality of financial reporting. The sample includes 1,381 actively operating companies in AP Vojvodina, Repu
Externí odkaz:
https://doaj.org/article/61a96314907b412f87f022699d2d68f6
Publikováno v:
Jurnal Akuntansi, Vol 28, Iss 2, Pp 340-356 (2024)
The study examines the effect of board gender diversity and CEO characteristics – CEO age, CEO tenure, and CEO compensation – on earning Management in the banking sector listed on the Indonesian Stock Exchange in 2019-2022. The data of 188 bank
Externí odkaz:
https://doaj.org/article/eca4db6e04204b3488230ac1266ce90c
Autor:
Muhammad Hammam Al Hashfi, Dwi Martani
Publikováno v:
Jurnal Kajian Akuntansi, Vol 7, Iss 2, Pp 159-180 (2023)
The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD). A quantitative approach was employe
Externí odkaz:
https://doaj.org/article/ad01afb34b97438d9fdde8317b645a1d
Publikováno v:
IEEE Access, Vol 12, Pp 139097-139112 (2024)
This paper aims to find that predictive performance is better when earning management predictions using deep learning technology, including litigation case information filed with companies. Unlike previous accounting forensics studies, this study des
Externí odkaz:
https://doaj.org/article/cf5f27d0d88b457c9420a8edc03d5e4d