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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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Safira Samsiah, Lidya Primta Surbakti, Subur Subur
Pág. 146 - 159
Isu manajemen laba sebagai skandal keuangan telah menjadi perhatian publik, khususnya pada tata kelola perusahaan sebagai mekanisme pengendalian internal untuk memastikan kualitas pelaporan keuangan. Penelitian ini betujuan untuk mengetahui hubungan kara...
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Ana Belén Tulcanaza-Prieto and Younghwan Lee
In this study, we investigate whether effective corporate governance (CG) intervenes in the relationship between real earnings management (REM) and firm value (FV) by introducing Korean market data. We find that management?s opportunistic REM behavior is...
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Hestina Muzdalipatul Farha, Lidya Primta Surbakti, Praptiningsih Praptiningsih
Pág. 56 - 69
Manajemen laba riil menjadi cara yang digemari untuk mencapai laba yang diharapkan demi menciptakan reputasi yang baik. Seiring dengan perkembangan tekhnologi, perhatian kepada laba perusahaan mulai turun dan perhatian terbagi pada informasi atas lingkun...
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Yasmin Yasmin, Hartati Wau, Nabila Tatcher, Nintha Katharina
Pág. 1087 - 1096
In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability ...
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Samar Alharbi, Md Al Mamun and Nader Atawnah
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous le...
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Wil Martens, Prem W. S. Yapa and Maryam Safari
This paper examined whether financial statement comparability constrains opportunistic earnings management in frontier market countries. Using a large sample of 19 frontier market countries, and an accounting comparability method that maps comparability ...
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Shahanif Hasan,Aza Azlina Md Kassim,Mohamad Ali Abdul Hamid
Pág. 272 - 281
In recent decades, there has been a noticeable increase in the practice of earnings management as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit committee in mitigati...
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Mahmudi Mahmudi,Supriyadi Supriyadi
Pág. 73 - 83
This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual?s religiosity level. Religiosity is an...
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Hoang Thi Mai Khanh,Nguyen Vinh Khuong
Pág. 243 - 249
This study examines the effect of audit quality and firm characteristics on real earnings management of listed companies in Vietnam. Using the measurement of real earnings management of Roychowdhury (2006), we find that firm size has a negative effect on...
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