Accrual-based earnings management (AEM)
Real and accrual-based earnings management in Islamic Banks in Indonesia
... the earnings to present positive ...Real Earnings Management (REM) and Accrual-based Earnings Management (AEM) that have contribution in promoting ...AEM based on ...
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The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management
... Although earnings management appears during short-term debt in the ...affect accrual-based earnings management (Kim and Park, ...not earnings management appears ...
14
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
... managed earnings using real methods more in the post-SOX ...the accrual-based earnings management variables which indicate that executives with more stock and options manage ...
52
Audit Quality and the Trade-Off Between Accretive Stock Repurchases and Accrual-Based Earnings Management
... beat earnings per share (EPS) targets rather than to execute normal financing ...of accrual-based earnings management are more likely to use open-market stock repurchases as a ...to ...
25
Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China
... both accrual- and activi- ties-based earnings management for Chinese A-share firms surrounding the adoption of substantially IFRS-convergent accounting ...requirements. Based on a sam- ...
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The effect of multiple directorships on real and accrual-based earnings management:evidence from Saudi listed firms
... from accrual-based earnings management to real earnings management after the enactment of the Sarbanes-Oxley Act, suggesting that firms are more likely to engage in real ...
24
The effect of financial leverage on real and accrual-based earnings management
... and earnings generation ...firm’s management tells the market ‘what they want to hear’, according to Bhojraj et ...RM. Based on arguments employed by previous research, EM of any form should have a ...
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Accrual - Based Earnings Management, Corporate Policies and Managerial Decisions of Quoted Companies in Nigeria
... company earnings to match a predetermined target by performing certain activities that alter or smooth income, achieve high earnings level or sway company share ...on earnings management of ...
14
Accrual-based earnings management and corporate governance, China : evidence in the pre- and post-code periods
... Several mechanisms of CG are specifically enforced by the Code, including executive compensation, board independence, audit committee, external (statutory) audit, ins[r] ...
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The association between goodwill impairments and accrual-based earnings management in Finnish listed companies during 2005–2014
... the management seems to deny the need for the impairment in several ...the management seems to be more optimistic than probably ought to be, thus deciding not to recognize goodwill ...the management ...
81
Accrual-based and real earnings management and political connections
... and accrual-based management strategies differs between firms with and without political ...real earnings management for accrual- based earnings management ...
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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
... reported earnings after SOX motivates us to examine whether any such change can be observed for firms that are engaging in seasoned equity ...from accrual-based earnings management ...
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Earnings management as a scope of art - Empirical analysis of accrual-based and real earnings management in Finnish listed companies during 2001-2010
... of accrual-based earnings management, adjusted R 2 value for year 2002 is abnormally high in relation to other sample ...of earnings management during 2002 as comparing to other ...
75
Real and Accrual Earnings Management Around IPOs: US Evidence
... between accrual and real earnings management and develops two equations to detect the tradeoff between AEM and ...Second, based on the result of the first equation, the author utilizes the ...
19
Market Response Toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1
... of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue ...of earnings by the earnings response ...
11
Institutional Environment, Accrual-based and Real Earnings Management in Emerging Markets: Empirical Evidence from Chinese Listed Companies
... earnings management by changing accounting policies and accounting estimates, real earnings management by manipulating real operating activities incurs higher ...standards, ...
18
Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk
... the earnings management literature by showing that IPO firms manage earnings upward by manipulating real activities more extensively than accrual-based ...and ...
299
The impact of corporate governance mechanisms on real and accrual earnings management practices : evidence from Jordan
... Our results contribute to the existing literature in EM and CG in five ways. First, this study is the first to investigate the impact of CG mechanisms on constraining REM and AEM after the introduction of JCGC in 2009. ...
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A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments
... and accrual earnings management around IPOs under different regulatory ...and accrual-based earnings management during the IPO ...sales based and accrual ...
40
Analysis on accrual-based models in detecting earnings management
... alternative accrual-based models in detecting earnings ...nowadays. Earnings management is a kind of management which uses accounting techniques to meet the executives‟ needs for ...
11