The Role of BTD and Earnings Management
Role Of Underwriters In Restraining Earnings Management In Initial Public Offerings
... their role in mitigating earnings management of IPO ...restrain earnings management of IPO firms under stringent market and regulatory conditions in the post-SOX ...restraining ...
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Internal Audit Role on Information Asymmetry and Real Earnings Management
... Internal audit quality does not play an important role in alleviating real earnings management in discretionary expenses pattern. A B S T R A K Penelitian ini bertujuan untuk menguji pengaruh ...
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The Role Of Board Characteristics In Mitigating Management Opportunism: The Case Of Real Earnings Management
... constraining management opportunism, measured by real earnings ...real earnings management in 7,481 US firms over the period 2000 to ...the role of corporate governance in financial ...
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The Role of Institutional Ownership Structure on Real Earnings Management in Growth Firms
... the role of institutional ownership structure on real earnings management on firms in growth ...real earnings management was indicated by three proxy such as abnormal CFO, abnormal ...
The Role of Corporate Governance in the Effect Earnings Management Has on Firm Value
... the role of CG in strengthening or weakening the effect on bank’s firm value has not received much attention from previous ...influencing earnings management, in order to lead to efficient ...
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Earnings management and the role of auditors in an unusual IFRS context: the case of Greece
... of earnings management and the ineffectiveness of external ...the role of auditors in potentially approving managers’ opportunistic behaviour in the post-IFRS period, we examine the relationship ...
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Re-Examining the Role of Corporate Governance in Controlling opportunistic Earnings Management
... inconsistent earnings growth would be more incentivized to manipulate earnings, as they could gain more utility from management (prospect theory) and might also diminish transaction expenditure with ...
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Free Cash Flow And Earnings Management: The Moderating Role Of Governance And Ownership
... and earnings management. In particular, it tests whether earnings are upwardly or downwardly managed in the presence of the ...of earnings management in the presence of free cash ...on ...
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The Role of Corporate Governance as a Moderating Variable on Earnings Management and Carbon Emission Disclosure
... of earnings management on carbon emission disclosure with corporate governance as a moderating ...the earnings management has a significant positive effect on carbon emission ...the ...
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The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange
... 2013 Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ ...the role of discretionary accruals in the earnings management of Iranian ...
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GCG Role and Audit Quality in Reducing Earnings Management Action in Indonesian Manufacturing Firms
... on earnings management, while the independent board of commissioners had no sig- nificant effect on earnings ...the role and presence of indepen- dent board of commissioners as executive over- ...
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The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings
... the role of growth in explaining the evidence of higher foreign ERCs relative to domestic ...foreign earnings increase, investors perceive future growth opportunities; when foreign earnings decrease, ...
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Management Earnings Forecast And Earnings Management: Does Prior-Period Forecast Accuracy Play A Role?
... its earnings through manipulating total accruals or influencing real ...manipulate earnings upwards when it was optimistic in its forecasts in the prior ...current earnings numbers to change its ...
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Earnings Management Behaviour: The Role of Pressure on Behaviour Performance
... in earnings management when compared to those participants who did not receive such ...manage earnings when compared to those with no pressure ...manage earnings when they received pressure as ...
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Corporate social responsibility and earnings management: the moderating role of analysts'following
... understand the prevailing fragmentation of results about CSR‐EM nexus. Theoretically, our results contribute in stakeholder‐agency framework by suggesting that improving governance mechanisms positively affects ethical ...
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The Role Of Auditor Characteristics: Earnings Management and Audit Committee Effectiveness
... reducing earnings manipulation, this study examines the effects of the combination of an effective audit committee and an independent ...sector. Earnings management is measured by accrual value using ...
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The Role of Supply Chain Management in the Relationship between Earnings Management and Idiosyncratic Volatility
... chain management principals, absence of a good role model, incompatibility of a firm’s culture supporting good supply chain management, and ineffective internal ...the role of related ...
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Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs
... Earnings management is possible because GAAP identifies the bounds for appropriate accounting rather than prescribing every accounting method and every accounting estimate that must be used by the ...
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The Role of Employee Stock Option Plan to Reduce Earnings Management Actions
... the management side compensation obtained from company and bonus can be ...the management will strive to reduce the share price, so that management wants to follow mem ESOP can buy ...hand, ...
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The Role of Corporate Governance as a Leverage Moderating and Free Cash Flow on Earnings Management
... the earnings management to cover up the lack of their perfor- ...prevent earnings management due to the use of free cash flow is not ...
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