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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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Elvia R. Shauki and Eva Oktavini
The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company?s annual report will be seen from...
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NOR AQILAH,(Accounting Research Institute, Universiti Teknologi MARA, Malaysia)Nor Farizal Mohammed,(Accounting Research Institute, Universiti Teknologi MARA, Malaysia)Amrizah Kamaluddin,(Universiti Teknologi MARA Selangor, Malaysia)
Pág. 86 - 100
Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company?s financial perform...
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Surifah Surifah, Ifah Rofiqoh
Pág. 275 - 280
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Sara Hassanpour,Mehdi Nazemi Ardakani
Pág. 213 - 219
The purpose of this research is the effect of pre-bankruptcy financial distress on earnings management tools in the listed companies in Tehran stock exchange. The sample of this study is 133 of listed companies in Tehran stock exchange in which have been...
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Andreas Andreas
Pág. 524 - 529
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 ach...
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Ali Fatih Dalkiliç
Pág. 224 - 242
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 im...
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Rokiah Ishak,Noor Afza Amran,Kamarul Bahrain Abdul Manaf
Pág. 342 - 345
The aim of this paper is to examine the effect of CEO duality, women directors and BIG 4 audit firm on real earnings manipulation (REM) proxied by cash flow from operation and discretionary expenses (DE). The sample of the study was Malaysian Public List...
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Citrawati Jatiningrum,Mohamad Ali Abdul-Hamid,Oluwatoyin Muse Johnson Popoola
Pág. 118 - 125
This paper investigates the relationship between corporate governance and earnings management with disclosure quality as a moderating variable in the scenario of highly concentrated ownership and less protected investors. The data obtain from listed Indo...
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Faiza Saleem,Mohd Norfian Alifiah,Muhammad Sohail Tahir
Pág. 209 - 214
Recently, financial crisis and high profile corporate scandals in the United States, Europe and East Asia, have brought corporate governance and audit quality issues to the forefront in developing countries, emerging markets and transitional economies. I...
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