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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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Yuni Pristiwati Noer Widianingsih, Doddy Setiawan, Y. Anni Aryani and Evi Gantyowati
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management a...
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Otniel Safkaur,Nunuy Nurafiah,Sugiono Paulus,Muhammad Dahlan
Pág. 250 - 258
The purpose of this study is to determine the effect of earnings management on financial performance. The company's reported profit is not clear because complex interactions include three factors, namely managerial motivation, accounting standards, and t...
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Enrico Guarini,Anna Francesca Pattaro
Pág. 18 - 38
The global financial crisis has put public budgets throughout the European Union under severe pressure. Government responses to the financial crisis have mainly focused on cutbacks to balance the budget. In this paper, we focus on a specific case of...
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Mutiara Maimunah,Syamsurijal A. Kadir,Indra Bastian,Tertiarto Wahyudi
Pág. 119 - 123
The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting. The research method used is an explanato...
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Djaja Perdana 10.21831/economia.v14i1.18397
Pág. 54 - 65
Abstract: Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings. This study aims to detect earnings management practices in companies that perform Seasoned Equity Offerin...
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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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Azar Ghyasi
Pág. 608 - 612
Earnings management is regarded as conscious actions taken by manager to achieve certain objectives at the framework of accounting procedures. Management, compared to others, has access to information which is not accessible for others. If mangers tend t...
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Zaharaddeen Salisu Maigoshi,Rohaida Abdul Latif,Hasnah Kamardin
Pág. 51 - 55
This study was conducted on the related party transaction and earnings management. Agency theory provides that managers may engage into self-enrichment transactions to maximize their benefits at the detriment of the shareholders of the firm. Though, mana...
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Nor Laili Hassan,Natrah Saad,Halimah Nasibah Ahmad,Md. Suhaimi Md. Salleh,Mohamad Sharofi Ismail
Pág. 80 - 83
Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Secto...
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