Journal articles on the topic 'Discretionary and current accruals'
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Burdeos, Angelo O. "Earnings management, corporate governance, and ownership structure of Philippine initial public offerings." Corporate Ownership and Control 18, no. 4 (2021): 175–91. http://dx.doi.org/10.22495/cocv18i4art12.
Full textBaber, William R., Sok-Hyon Kang, and Ying Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint." Accounting Review 86, no. 4 (April 1, 2011): 1189–212. http://dx.doi.org/10.2308/accr-10037.
Full textGombola, Michael, Amy Yueh-Fang Ho, and Yi-Kai Chen. "Earnings management and long-term performance: evidence from reverse stock splits." Corporate Ownership and Control 7, no. 2 (2009): 420–39. http://dx.doi.org/10.22495/cocv7i2c4p3.
Full textMeihami, Bahram, Zeinab Varmaghani, and Hussein Meihami. "An Investigation on the Earnings Quality in Companies (Evidence from Iran)." International Letters of Social and Humanistic Sciences 11 (September 2013): 91–99. http://dx.doi.org/10.18052/www.scipress.com/ilshs.11.91.
Full textDi, Hui, and Dalia Marciukaityte. "Earnings smoothing around open-market share repurchases." Review of Accounting and Finance 14, no. 1 (February 9, 2015): 64–80. http://dx.doi.org/10.1108/raf-10-2012-0111.
Full textRohman, Abdul. "Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, no. 4 (December 31, 2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.
Full textHu, Fang, Majella Percy, and Daifei Yao. "Asset revaluations and earnings management: Evidence from Australian companies." Corporate Ownership and Control 13, no. 1 (2015): 1287–96. http://dx.doi.org/10.22495/cocv13i1c11p1.
Full textKao, Lanfeng. "Does Investors' Sophistication Affect Persistence and Pricing of Discretionary Accruals?" Review of Pacific Basin Financial Markets and Policies 10, no. 01 (March 2007): 33–50. http://dx.doi.org/10.1142/s0219091507000945.
Full textAl-Mughrabi, Yahia M. "The Impact of Financial Crisis on Earnings Management in Nonfinancial Listed Firms: Evidence from Jordan." International Journal of Business and Management 15, no. 5 (April 23, 2020): 168. http://dx.doi.org/10.5539/ijbm.v15n5p168.
Full textKapoutsou, Eftychia, Christos Tzovas, and Constantinos Chalevas. "Earnings management and income tax evidence from Greece." Corporate Ownership and Control 12, no. 2 (2015): 511–29. http://dx.doi.org/10.22495/cocv12i2c5p1.
Full textAnggraeni, Erike, Muslim Marpaung, Ersi Sisdianto, Bayu Tri Cahya, and Muhammad Kurniawan. "The Influence’s Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 – 2018." Webology 17, no. 2 (December 21, 2020): 568–86. http://dx.doi.org/10.14704/web/v17i2/web17052.
Full textLi, Xu. "Behavioral theories and the pricing of IPOs’ discretionary current accruals." Review of Quantitative Finance and Accounting 37, no. 1 (August 20, 2010): 87–104. http://dx.doi.org/10.1007/s11156-010-0196-x.
Full textAlhadab, Mohammad M. "Real and Accrual Earnings Management around Initial Public Offerings in Jordan." International Business Research 11, no. 1 (December 27, 2017): 204. http://dx.doi.org/10.5539/ibr.v11n1p204.
Full textChoong, Yap Voon, Kok Thim Chan, and John Stanley Murugeshu. "Earnings management, directors’ discretions and information content affecting discretionary accruals of Malaysian publicly listed companies." Corporate Ownership and Control 11, no. 4 (2014): 625–34. http://dx.doi.org/10.22495/cocv11i4c7p5.
Full textShaikh, Abdul Mateen, and Syed Zulfiqar Ali Shah . "Institutional Ownership and Discretionary Accruals: Empirical Evidences from Pakistani Listed Non-Financial Companies." Information Management and Business Review 4, no. 4 (April 15, 2012): 217–22. http://dx.doi.org/10.22610/imbr.v4i4.982.
Full textAshbaugh, Hollis, Ryan LaFond, and Brian W. Mayhew. "Do Nonaudit Services Compromise Auditor Independence? Further Evidence." Accounting Review 78, no. 3 (July 1, 2003): 611–39. http://dx.doi.org/10.2308/accr.2003.78.3.611.
Full textLim, Lucy. "Reexamining the influence of large clients on office-level auditor reporting decisions." American Journal of Business 31, no. 1 (April 4, 2016): 4–16. http://dx.doi.org/10.1108/ajb-06-2015-0020.
Full textMoardi, Mahdi, Mahdi Salehi, Simin Poursasan, and Homa Molavi. "Relationship between earnings management, CEO compensation, and stock return on Tehran Stock Exchange." International Journal of Organization Theory & Behavior 23, no. 1 (December 19, 2019): 1–22. http://dx.doi.org/10.1108/ijotb-12-2018-0133.
Full textBoina, Terence Machado, and Marcelo Alvaro da Silva Macedo. "Predictive ability of accruals before and after IFRS in the Brazilian stock market." Revista Contabilidade & Finanças 29, no. 78 (August 2, 2018): 375–89. http://dx.doi.org/10.1590/1808-057x201806300.
Full textHeidarpoor, Farzaneh, Samaneh Zare Rafiee, and Somayeh Zare Rafiee. "Drivers of Earnings Management: The Profit and Loss before Earning Management." International Journal of Accounting and Financial Reporting 1, no. 1 (July 8, 2014): 23. http://dx.doi.org/10.5296/ijafr.v4i2.5674.
Full textPark, Sun-young. "The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management." Journal of Applied Business Research (JABR) 32, no. 4 (June 30, 2016): 1287–300. http://dx.doi.org/10.19030/jabr.v32i4.9737.
Full textTucker, Jennifer W., and Paul A. Zarowin. "Does Income Smoothing Improve Earnings Informativeness?" Accounting Review 81, no. 1 (January 1, 2006): 251–70. http://dx.doi.org/10.2308/accr.2006.81.1.251.
Full textSandrasigaran, Viveksarati, Jalila Binti Johari, Soh Wei Ni, and Bany-Ariffin A.N. "The Moderating Effect of OPEC and Non-OPEC on the Relationship Between Oil Price Volatility and Accrual Earnings Management in the Oil and Gas Industry." Journal of Accounting and Finance in Emerging Economies 6, no. 1 (March 31, 2020): 283–300. http://dx.doi.org/10.26710/jafee.v6i1.994.
Full textMuhammad Iqbal, Abdullah, Iram Khan, and Zeeshan Ahmed. "Earnings Management And Privatisations: Evidence From Pakistan Evidence From Pakistan." Pakistan Development Review 54, no. 2 (June 1, 2015): 79–96. http://dx.doi.org/10.30541/v54i2pp.79-96.
Full textChou, De-Wai, Michael Gombola, and Feng-Ying Liu. "Earnings Management and Stock Performance of Reverse Leveraged Buyouts." Journal of Financial and Quantitative Analysis 41, no. 2 (June 2006): 407–38. http://dx.doi.org/10.1017/s002210900000212x.
Full textSutrisno, Paulina. "Earnings Management: An Advantage or Disadvantage?" Accounting and Finance Review (AFR) Vol.2(2) Apr-Jun 2017 2, no. 2 (March 12, 2017): 64–72. http://dx.doi.org/10.35609/afr.2017.2.2(9).
Full textAndreas, Enni Savitri, Tatang Ary Gumanti, and Nurhayati. "Earnings management and initial public offerings among Indonesian manufacturing companies." Investment Management and Financial Innovations 18, no. 3 (August 2, 2021): 27–39. http://dx.doi.org/10.21511/imfi.18(3).2021.03.
Full textSutadipraja, Marista Winanti, Sri Setia Ningsih, and Mardiana Mardiana. "Pajak Kini, Pajak Tangguhan, Aset Pajak Tangguhan, Liabilitas Pajak Tangguhan Terhadap Manajemen Laba." Journal of Applied Accounting and Taxation 5, no. 2 (October 31, 2020): 158–1665. http://dx.doi.org/10.30871/jaat.v5i2.1306.
Full textMiloud, Tarek. "Earnings Management And Initial Public Offerings: An Empirical Analysis." Journal of Applied Business Research (JABR) 30, no. 1 (December 30, 2013): 117. http://dx.doi.org/10.19030/jabr.v30i1.8288.
Full textLajmi, Azhaar, Wided Khiari, and Khaled Kanzari. "Corporate Governance and Accounting Earnings Management: The Case of Tunisia." International Journal of Accounting and Financial Reporting 9, no. 4 (October 11, 2019): 370. http://dx.doi.org/10.5296/ijafr.v9i4.15616.
Full textLin, Yu-Cheng, Yu-Hsin Lu, Fang-Chi Lin, and Yi-Chen Lu. "Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model." Journal of Emerging Technologies in Accounting 14, no. 1 (January 1, 2017): 13–25. http://dx.doi.org/10.2308/jeta-51673.
Full textSalehi, Mahdi, and Mostafa Bahrami. "The effect of internal control on earnings quality in Iran." International Journal of Law and Management 59, no. 4 (July 10, 2017): 534–46. http://dx.doi.org/10.1108/ijlma-02-2016-0012.
Full textHsiao, Daniel F., Yan Hu, and Jerry W. Lin. "The earnings management opportunity for US oil and gas firms during the 2011 Arab Spring event." Pacific Accounting Review 28, no. 1 (February 1, 2016): 71–91. http://dx.doi.org/10.1108/par-03-2014-0013.
Full textSaleem Salem Alzoubi, Ebraheem. "Ownership structure and earnings management: evidence from Jordan." International Journal of Accounting & Information Management 24, no. 2 (May 3, 2016): 135–61. http://dx.doi.org/10.1108/ijaim-06-2015-0031.
Full textFeldo, Ferix, Rinaningsih Rinaningsih, and Retno Yuliati. "HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016." Jurnal Equity 21, no. 2 (April 13, 2019): 141. http://dx.doi.org/10.34209/.v21i2.640.
Full textFeldo, Ferix, Rinaningsih Rinaningsih, and Retno Yuliati. "HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016." Equity 21, no. 2 (June 19, 2019): 141. http://dx.doi.org/10.34209/equ.v21i2.640.
Full textOuta, Erick Rading, Paul Eisenberg, and Peterson K. Ozili. "The impact of corporate governance code on earnings management in listed non-financial firms." Journal of Accounting in Emerging Economies 7, no. 4 (November 6, 2017): 428–44. http://dx.doi.org/10.1108/jaee-09-2016-0081.
Full textLin, Bingxuan, Rui Lu, and Ting Zhang. "Tax-Induced Earnings Management in Emerging Markets: Evidence from China." Journal of the American Taxation Association 34, no. 2 (January 1, 2012): 19–44. http://dx.doi.org/10.2308/atax-10236.
Full textCaton, Gary L., Chiraphol N. Chiyachantana, Choong-Tze Chua, and Jeremy Goh. "Earnings Management Surrounding Seasoned Bond Offerings: Do Managers Mislead Ratings Agencies and the Bond Market?" Journal of Financial and Quantitative Analysis 46, no. 3 (June 2011): 687–708. http://dx.doi.org/10.1017/s0022109011000147.
Full textSalleh, Zalailah, Hafiza Aishah Hashim, and Nor Raihan Mohamad. "Accrual quality: The presence of women directors on audit committee boards." Corporate Ownership and Control 10, no. 1 (2012): 675–80. http://dx.doi.org/10.22495/cocv10i1c7art3.
Full textKwon, Soo Young, Chee Yeow Lim, and Patricia Mui-Siang Tan. "Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization." AUDITING: A Journal of Practice & Theory 26, no. 2 (November 1, 2007): 25–55. http://dx.doi.org/10.2308/aud.2007.26.2.25.
Full textMin, Chung-Ki, and Sun Young Whang. "The Impact of Ownership Structure on Earnings Usefulness: Japanese Evidence." International Area Review 4, no. 1 (March 2001): 109–24. http://dx.doi.org/10.1177/223386590100400108.
Full textMiko, Nuraddeen Usman, and Hasnah Kamardin. "Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry." Corporate Ownership and Control 13, no. 2 (2016): 39–48. http://dx.doi.org/10.22495/cocv13i2p4.
Full textGoel, Sandeep. "Investment opportunity and anticipatory smoothing in corporate enterprises in India." Journal of Financial Crime 23, no. 3 (July 4, 2016): 655–70. http://dx.doi.org/10.1108/jfc-09-2015-0048.
Full textCharfeddine, Lanouar, Wided Bouaine, and Housine Smida. "Smooth Earning, Annual Compensation and CEO Characteristics." International Journal of Accounting and Financial Reporting 1, no. 1 (December 1, 2011): 157. http://dx.doi.org/10.5296/ijafr.v1i1.971.
Full textOkougbo, Peace Onuwabhagbe, and Elewechi Okike. "Corporate governance and earnings management: Empirical evidence from Nigeria." Corporate Ownership and Control 12, no. 4 (2015): 312–26. http://dx.doi.org/10.22495/cocv12i4c2p7.
Full textToumeh, Ahmad A., Sofri Yahya, Mohammed M. Yassin, and Maha D. Ayoush. "The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals." Australasian Business, Accounting and Finance Journal 15, no. 4 (2021): 153–74. http://dx.doi.org/10.14453/aabfj.v15i4.9.
Full textAlzoubi, Ebraheem Saleem Salem. "Audit quality and earnings management: evidence from Jordan." Journal of Applied Accounting Research 17, no. 2 (May 9, 2016): 170–89. http://dx.doi.org/10.1108/jaar-09-2014-0089.
Full textGumanti, Tatang Ary, Ari Sita Nastiti, and Ayu Retsi Lestari. "Good corporate governance and earnings management in Indonesian initial public offerings." Corporate Ownership and Control 13, no. 4 (2016): 558–65. http://dx.doi.org/10.22495/cocv13i4c4p5.
Full textGul, Ferdinand A., Bikki L. Jaggi, and Gopal V. Krishnan. "Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees." AUDITING: A Journal of Practice & Theory 26, no. 2 (November 1, 2007): 117–42. http://dx.doi.org/10.2308/aud.2007.26.2.117.
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