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276.718  Articles
1 of 27.673 pages  |  10  records  |  more records»
This study aims to determine the effect of real activities manipulation, opinion shopping, and sales growth on the receipt of audit opinions in Industrial Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique us... see more

The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and nu... see more

This paper is performed based on the relation between corporate governance on Iranian corporations' performance 2006-2012 financial years. The aim of this study is to determine the relationship between the elements of firm sovereignty and the management o... see more

We enrich the research on income manipulation by establishing a link among companies’ price-setting control and the extent of real activities management. Examining three types of real activities management, the results reveal an interesting asymmetry in h... see more

From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but ... see more

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

This paper examines whether public equity firms and private equity firms with public debt exhibit different degrees of real earnings management, defined as the manipulation of operational activities in order to influence reported earnings. Public equity f... see more

Deviating from normal business practices to manipulate reported income is defined as real earnings management (Rowchowdhury 2006). A firm can alter the level of accruals to obtain the desired level of a high stock price and/or earnings. The desire to achi... see more

This study aims to analyze earnings volatility, real earnings management activities, and accruals on the company's investment policy. The sample used is manufacturing companies on the Indonesian stock exchange as many as 117 companies with a total of 351 ... see more

1 of 27.673 pages  |  10  records  |  more records»