Search Results - subject:"Earnings Management"

US political sanctions and earnings management

Vahedi, Adel; Hesarzadeh, Reza; Salehi, Mahdi; … - In: Borsa Istanbul Review 25 (2025) 1, pp. 57-65

This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed … demonstrates that sanctions do not significantly influence accrual-based earnings management. However, it reveals a robust positive … association between sanctions and the extent of real earnings management. This finding suggests that, during economic downturns …

Persistent link: https://www.econbiz.de/10015334478

The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms

Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: Asian Academy of Management journal 29 (2024) 2, pp. 211-241

This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM …

Persistent link: https://www.econbiz.de/10015173742

Strategic earnings management in family firms

Ma, Liangbo; Ma, Shiguang - In: Accounting and finance 64 (2024) 3, pp. 2513-2544

Persistent link: https://www.econbiz.de/10015164519

The influence of leverage on accrual-based and real earnings management : evidence from the UK

Al-Shattarat, Basiem Khalil - In: Revista de Contabilidad 27 (2024) 2, pp. 239-248

Persistent link: https://www.econbiz.de/10015396213

The impact of corporate social responsibility on the use of earnings management in the context of internal financial and macroeconomic factors : the case of Lithuania

Bachtijeva, Diana; Tamulevičienė, Daiva; Subačienė, Rasa - In: Economies : open access journal 12 (2024) 12, pp. 1-20

Earnings management is a widespread phenomenon in practice, with researchers therefore focusing on trying to understand … what motives and factors lead to companies engaging in earnings management. In addition to internal financial and … responsible companies. Therefore, this study aims to identify the impact of CSR on the application of earnings management in the …

Persistent link: https://www.econbiz.de/10015202420

Corporate governance and earnings management : evidence from Vietnamese listed firms

Nguyen, Quynh; Kim, Maria H.; Ali, Searat - In: International review of economics & finance : IREF 89 (2024) 1, pp. 775-801

Persistent link: https://www.econbiz.de/10014446525

Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - In: Journal of family business management : JFBM 14 (2024) 1, pp. 171-198

Persistent link: https://www.econbiz.de/10014524948

Does conservatism influence earnings management activities? : the case of Singapore and Indonesian firms

Elvina, Vania; Rudiawarni, Felizia Arni; Sulistiawan, Dedhy - In: Montenegrin journal of economics 20 (2024) 2, pp. 43-52

Persistent link: https://www.econbiz.de/10014525782

Earnings management with the absence of income tax avoidance motivation : evidence from pre-, during, and post- global financial crisis

Atayah, Osama F.; Marashdeh, Hazem; Hamdan, Allam … - In: Asian journal of accounting research 9 (2024) 2, pp. 153-168

Persistent link: https://www.econbiz.de/10014531509

Institutional ownership and earnings quality : evidence from China

Ali, Muhammad Jahangir; Biswas, Pallab Kumar; Chapple, … - In: Pacific-Basin finance journal 84 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10014534582