Search Results

Languages and earnings management,
Jaehyeon Kim, Yongtae Kim and Jian Zhou, in Journal of Accounting and Economics (2017)
Keywords: Institutions; Languages; Earnings management; Accrual-based earnings management; Real earnings management;

Beating threshold targets with earnings management,
Mary P. Mindak, Pradyot K. Sen and Jens Stephan, in Review of Accounting and Finance (2016)
Keywords: Earnings management, Earnings thresholds, Meet/beat premium

Impact of real earnings management on earnings persistence – evidence from India,
Srikanth Potharla, in International Journal of Emerging Markets (2022)
Keywords: India, Earnings quality, Real earnings management, Earnings persistence, Opportunistic earnings management, Signalling earnings management

EARNINGS MANAGEMENT AND THE QUALITY OF THE FINANCIAL REPORTING,
Ingrid Shuli, in Perspectives of Innovation in Economics and Business (PIEB) (2011)
Keywords: Earnings quality, reporting quality, earnings management, earnings smoothing, accounting quality.

Earnings Management, Board Composition and Earnings Persistence in Emerging Market,
Nguyen Vinh Khuong, Abdul Aziz Abdul Rahman, Pham Quoc Thuan, Nguyen Thanh Liem, Le Huu Tuan Anh, Cao Thi Mien Thuy and Huynh Thi Ngoc Ly, in Sustainability (2022)
Keywords: accrual earnings management; real earnings management; board composition; earnings persistence

Earnings management, board of directors, and earnings persistence: Indonesian evidence,
Wing Wahyu Winarno, Krismiaji Krismiaji, Handayani Handayani and Maria Purwantini, in Jurnal Akuntansi dan Auditing Indonesia (2022)
Keywords: accrual earnings management, real earnings management, earnings persistence, board of directors

Real earnings management practices for meeting earnings benchmarks: Indian evidence,
Karan Gandhi, in DECISION: Official Journal of the Indian Institute of Management Calcutta (2020)
Keywords: Earnings management, Real earnings management, Earnings benchmarks, Discretionary expenses

Earnings management to avoid losses and earnings declines in Croatia,
Stavros Degiannakis, George Giannopoulos, Salma Ibrahim and Ivana Rozic, in International Journal of Computational Economics and Econometrics (2019)
Keywords: earnings management; earnings declines; earnings losses; discretionary accruals; earnings frequency distribution.

Earnings Management to Avoid Losses and Earnings Declines in Croatia,
Stavros Degiannakis, George Giannopoulos, Salma Ibrahim and Ivana Rozic, from University Library of Munich, Germany (2017)
Keywords: Earnings management; Earnings Declines; Earnings Losses; Discretionary Accruals; Earnings frequency distribution.

The effect of real earnings management on the persistence and informativeness of earnings,
Valerie Li, in The British Accounting Review (2019)
Keywords: Real earnings management; Abnormal reduction in discretionary expenditures; Earnings quality; Earnings persistence; Earnings informativeness;

Environmental initiatives and earnings management,
Barri Litt, Divesh Sharma and Vineeta Sharma, in Managerial Auditing Journal (2014)
Keywords: Earnings management, Corporate social responsibility, Environmental performance, Climate, Earnings quality

Earnings management in the aftermath of the zero-earnings discontinuity disappearance,
Naser Makarem, Khaled Hussainey and Alaa Zalata, in Journal of Applied Accounting Research (2018)
Keywords: Financial reporting, Earnings management, Accruals management, Earnings discontinuity, Earnings distribution, Real activities manipulation

Audit Quality and Earnings Management to Avoid Losses and Earnings Decreases: The French Case,
Anis Ben Amar and Mohamed Chabchoub, in International Journal of Academic Research in Accounting, Finance and Management Sciences (2016)
Keywords: Earnings management thresholds, audit quality, distributions of earnings

EARNINGS QUALITY RELATED TO SUSTAINABILITY, RELIABILITY, PERFORMANCE AND EARNINGS MANAGEMENT,
Mihalcea Mihaela-Maria and Hada Izabela-Diana, in Annals - Economy Series (2020)
Keywords: earnings quality, earnings management, sustainability, accruals, investors

NEW EVIDENCE ON THE SUBSTITUTION BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN UNITED STATES FIRMS,
Stephanie Monteiro Miller and Aamer Sheikh, in Accounting & Taxation (2023)
Keywords: Earnings Management, Discretionary Accruals, Real Earnings Management

Earnings Rounding-up Behavior and Earnings Management,
Kuang-Ku Chen, Kuo-Chih Cheng, Mei-Ling Yang and Shao-Hsi Chung, in Journal of Economics and Management (2009)
Keywords: earnings management, number cognitive, discretionary accruals, rounding earnings numbers

Earnings management to avoid earnings decreases and losses,
Finn Schøler, from University of Aarhus, Aarhus School of Business, Department of Business Studies (2005)
Keywords: Discretionary accruals; Earnings management; Frequency distribution; Reported earnings

Is there any interaction between real earnings management and accrual-based earnings management?,
Vogy Gautama Buanaputra, in Jurnal Akuntansi dan Auditing Indonesia (2021)
Keywords: Real earnings management, Accrual-based earnings management, Sequential

Setting the Bar: Earnings Management During a Change in Accounting Standards,
Vedran Capkun, Anne Jeny, Thomas Jeanjean and Lawrence A. Weiss, from HAL (2012)
Keywords: IFRS,Earnings Quality,Earnings Management

Earnings Management to Meet Earnings Benchmarks: The Impact on Future Performance,
Kunnathodi Sudheesh and Kallumukku Balan Nidheesh, in Economic Research Guardian (2021)
Keywords: Accrual earnings Management, Earnings benchmarks, Future performance, Opportunistic earnings management, Signalling earnings management

Modeling default prediction with earnings management,
Hsiou-Wei William Lin, Huai-Chun Lo and Ruei-Shian Wu, in Pacific-Basin Finance Journal (2016)
Keywords: Accrual-based earnings management; Default prediction model; Real earnings management;

Earnings management in Brazil: a survey of the literature,
Antonio Martinez, in Brazilian Business Review (2013)
Keywords: Earnings management; discretionary accruals; earnings management by operational decisions; incentives

Betting against real earnings management,
Manish Bansal and Asgar Ali, in Asian Review of Accounting (2022)
Keywords: Real earnings management, Accrual-earnings management, Portfolio investment strategy, India

The Role of Earnings Management in Equity Valuation,
Guanming He, April Zhichao Li and Dongxiao Shen, from Springer (2022)
Keywords: Accruals-based earnings management, Real earnings management, Equity valuation

Relationship of Earnings Management and Earnings Quality before and after IFRS Implementation in Indonesia,
Farichah Farichah, in European Research Studies Journal (2017)
Keywords: earnings quality, earnings management, earnings persistence and value relevance.

Corporate Governance and Earnings Management. Evidence from Europe,
A. Renders and S. Vandenbogaerde, in Review of Business and Economic Literature (2008)
Keywords: Corporate governance, Earnings management

Influence of earnings management on forecasting corporate failure,
Eric Severin, David Veganzones and Souhir Chlibi, from HAL (2023)
Keywords: forecasting,Earnings management

Does Adoption of IAS/IFRS Deter Earnings Management?,
Vedran Capkun, Daniel W. Collins and Thomas Jeanjean, from HAL (2012)
Keywords: IFRS,earnings management,smoothing

The impact of IFRS on earnings management: evidence from Mexico,
Lisa A. Eiler, Jose Miranda-Lopez and Isho Tama-Sweet, in Journal of Accounting in Emerging Economies (2021)
Keywords: Earnings management, IFRS, Mexico

Earnings Management Dynamics in Portuguese Listed Firms,
Diogo Batista da SIlva, António Cerqueira and Elísio Brandão, from Universidade do Porto, Faculdade de Economia do Porto (2017)
Keywords: Earnings management; Derivatives;

Venture capital and earnings management in IPOs,
Sabrina Gioielli, Antonio Carvalho and Joelson Sampaio, in Brazilian Business Review (2013)
Keywords: Earnings management; IPO; venture capital

Earnings Management and Corporate Investment Decisions,
Brandon Julio and Youngsuk Yook, from Board of Governors of the Federal Reserve System (U.S.) (2016)
Keywords: Corporate Investment Decisions; Earnings Management

Group Types and Earnings Management,
Min-Jeng Shiue, Chan-Jane Lin and Chi-Chun Liu, from World Scientific Publishing Co. Pte. Ltd. (2006)
Keywords: Earnings Management, Management Compensation, Option Theory and Application, Debt Management and Interest Rate Theory, Portfolio Diversification, Earnings Surprise,

Debt, diversification and earnings management,
Gonzalo Rodríguez-Pérez and Stefan van Hemmen, in Journal of Accounting and Public Policy (2010)
Keywords: Discretionary accruals Earnings management Debt Corporate diversification

Distracted analysts and earnings management,
Thanh Dat Le and Tri Trinh, in Finance Research Letters (2022)
Keywords: Earnings management; Sell-side analysts; Analyst distraction;

Government involvements and earnings management,
Yatong Wang, Zhi Qiao and Liang Jin, in Finance Research Letters (2023)
Keywords: Political connections; Investment opportunity; Earnings management;

Earnings management and analyst forecast,
Bingze Du, Jing Yu, Liling Fu and Jing Ding, in Finance Research Letters (2024)
Keywords: Earnings management; Analysts’ concern; Analysts’ forecasts;

Narcissistic CEOs and their earnings management,
Maria Kontesa, Rayenda Brahmana and Ashley Hui Hui Tong, in Journal of Management & Governance (2021)
Keywords: Narcissistic CEO, Narcissism, Earnings management, Malaysia

Earnings Management and Managerial Compensation,
Kremena Bachmann and Thorsten Hens, from Swiss Finance Institute (2017)
Keywords: earnings management, disclosure policy, loss aversion

International Financial Reporting Standards and Real Earnings Management,
Ooi Chee Keong, Shafi Mohamad and Syed Ehsanullah, in Asian Journal of Empirical Research (2019)
Keywords: Real earnings management, IFRS, Earnings quality

Gambling culture and earnings management: A novel perspective,
Samar S. Alharbi, Nader Atawnah, Muhammad Jahangir Ali and Arman Eshraghi, in International Review of Economics & Finance (2023)
Keywords: Gambling; Earnings management; Earnings volatility; Ownership; Takeovers;

Earning Investor Trust: The Role of Past Earnings Management,
Florian Eugster and Alexander Wagner, from Swiss Finance Institute (2018)
Keywords: Earnings management, earnings response, credibility, trust

Earnings Management Ethicality and Application in the Kenyan Public Sector: A Critical Review,
Robert Odek and Kalundu Kimanzi, in International Journal of Business and Economic Sciences Applied Research (IJBESAR) (2023)
Keywords: Earnings Management, Earnings Management Ethicality, Techniques of Earnings management

CEO's financial experience and earnings management,
Fuxiu Jiang, Bing Zhu and Jicheng Huang, in Journal of Multinational Financial Management (2013)
Keywords: Financial experience; Earnings management; Management turnover; CEO;

Earnings Management to Avoid Losses: a cost of debt explanation,
José A. C. Moreira and Peter F. Pope, from Universidade do Porto, Faculdade de Economia do Porto (2007)
Keywords: earnings management, earnings thresholds, earnings discontinuities, cost of debt

Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management,
Sebastian Wagener, in Journal of Business Economics (2024)
Keywords: Earnings management, Middle management, Earnings quality, Survey

Earnings management: Who do managers consider and what is the relative importance of ethics?,
Paul Coram, James R. Frederickson and Matthew Pinnuck, in Australian Journal of Management (2024)
Keywords: Earnings management; ethics; real earnings management

The effect of political connection and earnings management on management compensation,
Riky Rizki Junaidi and Sylvia Veronica Siregar, in International Journal of Business and Globalisation (2020)
Keywords: political connection; earnings management; management compensation.

Operating performance and earnings management in Egypt,
Wael Mostafa, in Afro-Asian Journal of Finance and Accounting (2020)
Keywords: earnings management; operating performance; earnings; cash flows from operations; Egypt.

EARNINGS MANAGEMENT IN AN OVERLAPPING GENERATIONS MODEL,
Ra Dye, in Journal of Accounting Research (1988)
Keywords: Earnings management, Stewardship value of accounting earnings, Overlapping Generations model

New debt issues and earnings management,
Aaron Crabtree, John J. Maher and Huishan Wan, in Advances in accounting (2014)
Keywords: Real earnings management; Bond ratings; Bond yields; Earnings benchmarks;

Earnings management and post-split drift,
Konan Chan, Fengfei Li and Tse-Chun Lin, in Journal of Banking & Finance (2019)
Keywords: Earnings management; Stock split; Earnings surprise; Post-split drift;

Effects of earnings management on firms' marketadjusted return,
Qazi Ghulam Mustafa Qureshi, Yves Mard and François Aubert, from HAL (2022)
Keywords: Market adjusted returns earnings management analysts' forecasts earnings surprise earnings announcement accruals earnings management real earnings management,Market adjusted returns,earnings management,analysts' forecasts,earnings surprise,earnings announcement,accruals earnings management,real earnings management

Impact of Audit Quality on Earnings Management: An Empirical Analysis in the Indian Context,
Khushboo and Karamjeet Singh, in Indian Journal of Corporate Governance (2021)
Keywords: Earnings management; accrual earnings management; real earnings management; earnings quality; audit quality; earnings benchmarks

Short-term management earnings forecasts and earnings management through real activities manipulation,
Bing Luo, in Asian Review of Accounting (2019)
Keywords: Earnings management, Real earnings management, Real activities manipulation, Earnings guidance, Short-term management earnings forecasts

Abnormal disclosure tone, earnings management and earnings quality,
Heba Abou-El-Sood and Dalia El-Sayed, in Journal of Applied Accounting Research (2022)
Keywords: Abnormal disclosure tone, Textual analysis, Earnings management, Earnings quality, Impression management, Emerging markets

Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-only Earnings,
Akinobu Shuto, from Research Institute for Economics & Business Administration, Kobe University (2008)
Keywords: Earnings management; Earnings distribution; Accounting regulation; Consolidated earnings; Parent-only earnings

Earnings management and market liquidity,
Asli Ascioglu, Shantaram Hegde, Gopal Krishnan and John McDermott, in Review of Quantitative Finance and Accounting (2012)
Keywords: Liquidity, Disclosure, Adverse selection, Earnings management, Earnings quality, Informed trade, Asymmetric information, G180,

Assessing earnings management flexibility,
Hiu Lam Choy, in Review of Accounting and Finance (2012)
Keywords: Earnings, Financial flexibility, Stock markets, Financial markets, Earnings management, Flexibility, Accruals, Analysts' forecasts

Internationalization and earnings management: Evidence from China,
Wei Han and Di Wu, in Finance Research Letters (2023)
Keywords: Multinational operations; Accrual earnings management; True earnings management; System quality;

Overseas listing and earnings management methods selection,
Ping Wang, Mingyuan Chi and Xiaochun Wang, in Finance Research Letters (2023)
Keywords: Overseas listing; Accrual earnings management; Real earnings management;

Study on Degree Change and Approaches of GEM Earnings Management,
Xiao Xiang, Xue Feng and Yue Yao, from Springer (2013)
Keywords: Earnings management, Degree change, Modified Jones model, Approaches of earnings management

Religion and the Method of Earnings Management: Evidence from China,
Guilong Cai, Wenfei Li and Zhenyang Tang, in Journal of Business Ethics (2020)
Keywords: Accrual earnings management, Real earnings management, Religion, Risk aversion, Ethics

Hybrid Earnings Management in the Pre- and Post-SOX,
Lianzan Xu, Francis Cai and Ge Zhang, in International Journal of Finance, Insurance and Risk Management (2022)
Keywords: Earnings management, hybrid earnings management, pension accounting, SOX.

Earnings management: a strategic adaptation or deliberate manipulation?,
Shathees Baskaran, Nalini Nedunselian, Chun Howe Ng, Nomahaza Mahadi and Siti Zaleha Abdul Rasid, in Journal of Financial Crime (2020)
Keywords: Strategic management, Earnings management, Earnings quality, Investor sentiment, Ethical orientation

Corporate diversification and accrual and real earnings management,
Mohammad Alhadab and Thang Nguyen, in Review of Accounting and Finance (2018)
Keywords: Diversification, Real earnings management, Accrual earnings management, Non-linear relationship

Goal-Oriented Earnings Management: Evidence from Taiwanese Firms,
Liming Guan, Fengyi Lin and Wenchang Fang, in Emerging Markets Finance and Trade (2008)
Keywords: Benford's law, earnings management,

DETECTION OF EARNINGS MANAGEMENT - A PROPOSED FRAMEWORK BASED ON ACCRUALS APPROACH RESEARCH DESIGNS,
Vladu Alina Beattrice and Cuzdriorean Dan Dacian, in Annals of Faculty of Economics (2011)
Keywords: earnings management, accruals

A Systematic Approach to the Motivations for Earnings Management: A Literature Review,
Susana Callao, Jose I. Jarne and David Wroblewski, in International Journal of Emerging Trends in Social Sciences (2021)
Keywords: Earnings management, Manipulation, Literature review.

Does confucianism influence corporate earnings management?,
Wei Yu, Keying Zhu, Huiqin Huang and Belaynesh Teklay, in Research in International Business and Finance (2021)
Keywords: Confucianism; Earnings management; Corporate governance;

The dynamics of earnings management in IPOs and the role of venture capital,
Antonio Gledson de Carvalho, Roberto Pinheiro and Joelson Sampaio, in Research in International Business and Finance (2020)
Keywords: Earnings management; IPO; Venture capital;

Profit status of microfinance institutions and incentives for earnings management,
Rodrigo Leite, Layla dos Santos Mendes and Rafael de Lacerda Moreira, in Research in International Business and Finance (2020)
Keywords: Microfinance; Earnings management; Impairment provisions;

Earnings Management around Research and Development Manipulation,
Rihab Guidara and Younes Boujelbene, in International Journal of Academic Research in Accounting, Finance and Management Sciences (2014)
Keywords: R&D, earnings management, accruals

MACHIAVELLIANISM AND SHORT-TERM EARNINGS MANAGEMENT PRACTICES,
Alina Beattrice Vladu and Barcelona Spain, in Annales Universitatis Apulensis Series Oeconomica (2013)
Keywords: earnings management, Machiavellianism, ethical judgments

Emission rights mortgage and earnings management,
Qun Wang and Xiangfang Zhao, in Economics Letters (2024)
Keywords: Emission rights mortgage; Earnings management; China;

Real earnings management and debt choice,
Mostafa Monzur Hasan, Nurul Alam, Mohammad Riaz Uddin and Stewart Jones, in Journal of International Financial Markets, Institutions and Money (2024)
Keywords: Real earnings management; Information asymmetry; Bank debt;

Corporate strategic differences and earnings management,
Kun Tian, Yang Li, Canghong Wang and Tingyuan Zhou, in Finance Research Letters (2024)
Keywords: Corporate strategy differences; Earnings management; Moderating effect;

Predicting earnings management: A nonlinear approach,
Ruei-Shian Wu, in International Review of Economics & Finance (2014)
Keywords: Discretionary accrual model; Earnings management; Nonlinearity;

Labor unions and real earnings management,
Kiyoung Chang, Young Sang Kim, Ying Li and Jong Chool Park, in Journal of Corporate Finance (2022)
Keywords: Labor unions; Real earnings management; Abnormal production;

Legal Consequences of Earnings Components Management,
Salma Ibrahim, Li Xu, Georgi Kalchev and Candice Linette Deal, in EconStor Open Access Articles and Book Chapters (2013)
Keywords: Earnings management, Shareholder litigation, Specific Accruals

Earnings management in Brazilian credit unions,
Saulo Maia, Valéria Bressan, Wagner Lamounier and Marcelo Braga, in Brazilian Business Review (2013)
Keywords: Earnings management; credit union; Basel agreement

Industry Valuation Driven Earnings Management,
Tao Jiao, Gerard Mertens and Peter Roosenboom, from Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam (2007)
Keywords: Earnings management, Industry valuation, Market to book ratio

Recruiting Dark Personalities for Earnings Management,
Ling L. Harris, Scott B. Jackson, Joel Owens and Nicholas Seybert, in Journal of Business Ethics (2022)
Keywords: Earnings management, Employee selection, Dark personalities

Earnings Management and Corporate Social Responsibility,
Benjamin Uyagu and Alexander Olawumi Dabor, in Romanian Economic Journal
Keywords: Earnings management, corporate social responsibility, stakeholder

Institutional Ownership and Earnings Management in India,
Ranjitha Ajay and R. Madhumathi, in Indian Journal of Corporate Governance (2015)
Keywords: Earnings management; discretionary accruals; institutional ownership

Earnings management in firms seeking to be acquired,
Seraina Anagnostopoulou and Andrianos Tsekrekos, in The British Accounting Review (2015)
Keywords: Acquisition targets; Takeovers; Earnings management; Income manipulation;

Impact of IPO grading on earnings management,
Yogesh Maheshwari and Khushbu Agrawal, in Journal of Financial Reporting and Accounting (2015)
Keywords: IPO, Discretionary accruals, Earnings management, IPO grading

The influence of culture on real earnings management,
Angel Arturo Pacheco Paredes and Clark Wheatley, in International Journal of Emerging Markets (2017)
Keywords: Emerging markets, Culture, Real earnings management

Ownership Structure and Earnings Management,
Nico Alexander, from Global Academy of Training and Research (GATR) Enterprise (2019)
Keywords: Earnings Management; Ownership Structure; Institutional Ownership; Controlling Ownership; Foreign Ownership.

Multiple blockholders and earnings management,
Fuxiu Jiang, Yunbiao Ma and Xue Wang, in Journal of Corporate Finance (2020)
Keywords: Multiple blockholders; Earnings management; Cost-sharing; Ownership structure;