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233.986  Articles
1 of 23.400 pages  |  10  records  |  more records»
Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.Design/Methodology/Approach: We use a purposive sampling method from the manufactur... see more

We analysis to determine the level of conservatism and earnings management in the period of IFRS adoption in Indonesia. We used a quantitative approach and was tested using a different group test, i.e. Mann-Whitney U, ANOVA, and MANOVA. The object of this... see more

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and... see more

Companies, by use of the flexibility of alternative applications in accounting system, apply profit management by organizing the financial tables unequal to the real situations. Profit management is to interfere external financial reporting process in ord... see more

This study empirically analyzes the effect of board characteristics on real earnings management, which is measured by using three proxies including abnormal cash flows from operations, abnormal discretionary expenses, and abnormal production costs. Specif... see more

Previous researchers found that managers have conducted opportunistic earnings management (Abdolmohammadi et al., 2010; Crocker and Slemrod, 2007;Cornett et al., 2009; Jaggi et al., 2009). Corporate Governance (CG) is one of the instruments to overcome, o... see more

Earnings management has become a widely known phenomenon towards managing reported earning in order to fulfill targets. Scott (1997) defines earnings management as a management choice upon accounting policy, or a real activity that affects earnings as suc... see more

Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasingearning management in the period of one year before the income tax rate reduction in order to obtain relief theburden of income tax paid. The research of Al... see more

This research objective is to examine the effect of enterprise resource planning (ERP) on real earnings management (REM). The sample are 590 manufacturing firm-years listed in the Indonesian Stock Exchange 2017-2021. REM is proxied by three abnormal activ... see more

1 of 23.400 pages  |  10  records  |  more records»