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76.449  Articles
1 of 7.646 pages  |  10  records  |  more records»
Research aims: This study aimed to examine the role of a code of ethics and clawback incentive schemes to mitigate earnings management intention. This study also examined the effect of personal value on the relationship between the code of ethics and ince... see more

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect mod... see more

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect mod... see more

Earnings management is taking advantage of the flexibility in the choice of accounting treatment to signal the manager’s private information on future cash flows (Sankar and Subramanyam, 2001). Earnings management can be defined as the practice of using t... see more

Earnings management is the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It is an intentional structuring of reporting or production and investment decisions around the bottom line imp... see more

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z... see more

This research examined the relationship between board attributes and earnings management of deposit money banks listed on Nigeria Stock Exchange for ten years period (2010-2019). Fourteen deposit money banks listed on Nigerian Stock Exchange as at 31st De... see more

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experie... see more

This  study  examines  the  role  of  CEO  narcissism  to  earnings  management.  Samples  are non-financial companies listed in  Indonesian  Stock  Exchange.  Three indicator... see more

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