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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Sam Bock Park, Sung-Kyoo Kim and Sangryul Lee
Studies on the characteristics of insolvent firms? earnings management are critical, as the ripple effects of a firm?s opportunistic accounting and insolvency on society can be widespread and significant. This study divides a dataset of unlisted firms in...
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Melinda Lydia Nelwan,Billy Ivan Tansuria
Pág. 85 - 97
This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective...
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Zahra Abolverdi,Ali Kheradmand
Pág. 723 - 729
This study aims to evaluate the effect of earnings management on type of auditor report in the companies listed on Tehran Stock Exchange (TSE). To measure earnings management, the modified Jones model based on discretionary accruals is used. The audit re...
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Muhammad Shaique, Fei Guo, Ruqia Shaikh, Shahbaz Khan and Muhammad Usman
The purpose of this study is to examine the impact of social relations among the board members on earnings management in Pakistani listed companies. Specifically, we have analyzed the social networks between CEO and outside board members. The modified Jo...
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Ahmad Ibrahim Karajeh,Mohd Yussoff B. Ibrahim
Pág. 14 - 19
Regulatory and governmental authorities in Malaysia provide substantial financial planning to help attract potential investors and improve value for shareholders. Companies are always encouraged to improve the quality of financial reporting. However, som...
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Hashanah Ismail,Ung Chui Theng
Pág. 360 - 365
This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies th...
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Titis Puspitaningrum Dewi Kartika,Joicenda Nahumury
Pág. 303 - 312
In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be mani...
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Edy Suranta,Pratana Puspa Midiastuty,Nikmah Nikmah,Ariana Satri Andina
Pág. 153 - 164
This research investigates the significant differences of discretionary total accrual between ESOP companies and non ESOP ones as listed at Indonesia Stock Exchange (IDX), and significant differences of stock return before and after implementing ESOP as ...
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