Academic literature on the topic 'Earnings management'
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Journal articles on the topic "Earnings management":
Johanes Simamora, Alex. "EARNINGS MANAGEMENT AND FUTURE EARNINGS." Jurnal Akuntansi dan Keuangan Indonesia 16, no. 2 (December 31, 2019): 141–64. http://dx.doi.org/10.21002/jaki.2019.08.
Delkhosh, Mohammad, and Mohammad Sadeghi. "The effect of accounting conservatism and earn-ings management on earnings quality." International Journal of Accounting and Economics Studies 5, no. 2 (November 7, 2017): 157. http://dx.doi.org/10.14419/ijaes.v5i2.8454.
Surifah. "The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management." Corporate Ownership and Control 13, no. 1 (2015): 917–35. http://dx.doi.org/10.22495/cocv13i1c8p10.
Lim, Setiadi Alim. "Studi Earning Management Dari Waktu Ke Waktu." BIP's JURNAL BISNIS PERSPEKTIF 4, no. 1 (January 31, 2012): 90–125. http://dx.doi.org/10.37477/bip.v4i1.146.
Cinthya, Cut Nessa, and Mirna Indriani. "ARUS KAS, KOMITE AUDIT DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA." Jurnal Dinamika Akuntansi dan Bisnis 2, no. 2 (June 21, 2016): 167–83. http://dx.doi.org/10.24815/jdab.v2i2.4216.
Raka, Raka, and Sugi Suhartono. "KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA." Jurnal Bina Akuntansi 5, no. 2 (July 31, 2018): 164–95. http://dx.doi.org/10.52859/jba.v5i2.8.
Lisnawati, Chyntya, and Nurzi Sebrina. "Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (August 22, 2019): 1307–21. http://dx.doi.org/10.24036/jea.v1i3.144.
Maria Djojo, Vania, and Christina Dwi Astuti. "The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable." Devotion Journal of Community Service 4, no. 2 (February 14, 2023): 534–45. http://dx.doi.org/10.36418/devotion.v4i2.406.
Wardani, Dewi Kusuma, and Indra Wijaya Kusuma. "Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries." Gadjah Mada International Journal of Business 14, no. 1 (January 1, 2012): 61. http://dx.doi.org/10.22146/gamaijb.5437.
Goncalves, Tiago, Cristina Gaio, and Pedro Ramos. "Earnings management and impression management: European evidence." Problems and Perspectives in Management 20, no. 1 (April 1, 2022): 459–72. http://dx.doi.org/10.21511/ppm.20(1).2022.37.
Dissertations / Theses on the topic "Earnings management":
Cervantes, Paul Francisco. "Earnings management intensity and earning surprises: persistence and market pricing." Thesis, The University of Arizona, 2009. http://hdl.handle.net/10150/192301.
Malikov, Kamran. "Essays in earnings management." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/17918/.
Öhlund, Wiola, and Martin Örnryd. "Earnings Management : En studie om earnings management förekommer vid stock-for-stock-förvärv." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202442.
Acito, Andrew Alexei. "Does quarterly earnings guidance increase or reduce earnings management?" Diss., University of Iowa, 2011. https://ir.uiowa.edu/etd/1116.
Bjurman, Albin, and Erik Weihagen. "How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73307.
Smith, Kevin R. "Earnings Management Constraints and Market Reactions to Subsequent Earnings Surprises." Diss., Tucson, Arizona : University of Arizona, 2005. http://etd.library.arizona.edu/etd/GetFileServlet?file=file:///data1/pdf/etd/azu%5Fetd%5F1051%5F1%5Fm.pdf&type=application/pdf.
Bondegård, Michael, and La David. "Earnings Management using Classification Shifting." Thesis, Uppsala University, Department of Business Studies, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-125152.
Ge, Wen Xia. "Essays on Real Earnings Management." Thesis, McGill University, 2009. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=66691.
Cette thèse à pour objectif d'examiner les conséquences économiques autant que les contraintes sur la vraie gestion de revenus. Ma thèse se compose de deux essais. Dans le premier essai, j'ai examiné la relation entre la vraie gestion de revenus et le coût des nouveaux emprunts obligataires d'une entreprise. Trois scénarios de vraie gestion de revenus sont considérés : la manipulation de ventes, l'effect de surproduction et enfin, la réduction anormale de dépenses discrétionnaires. En utilisant l'échantillon provenant de l'an 1993 à 2004, j'ai constaté que le coût de la dette est négativement relié aux procurations de la manipulation de ventes, de la réduction anormale de dépenses discrétionnaires et de la vraie gestion globale de revenus pour les sociétés qui n'emploient pas les options d'achat d'actions comme méthodes compensatoires exécutifs. Cependant, quand la compensation gestionnaire est reliée aux récompenses d'option, l'association négative entre de vrais revenus gestion et le coût de dette est diminuée. Dans ce cas, la surproduction ne cause pas d'effet significatif sur la diffusion de rendement en esclavage. De façon générale, ces résultats suggèrent que, sur le marché des obligations primaire des obligations, l'évaluation erronée de la vraie gestion de revenus existe encore, particulièrement pour les sociétés qui n'ont pas les plans d'options sur titres exécutifs.Dans le deuxième essai, j'ai étudié l'effet d'avoir accès à un conseil de qualité et de la protection de changement sur la vraie gestion de revenus. Quatre scénarios de vraie gestion de revenus sont considérés dans cette rédaction: la manipulation de ventes, la surproduction, la réduction anormale de R & D et la réduction anormale de dépenses discrétionnaires (autre que R&D). En utilisant des données de panneau des sociétés publiques établies dans la période du Sarbane
Mashoka, Tareq Zaki. "Earnings management and loss reversal." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4619.
柴麗萍 and Lai-ping Mary Chai. "Earnings management by late reporters." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238154.
Books on the topic "Earnings management":
El Diri, Malek. Introduction to Earnings Management. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-62686-4.
McKee, Thomas E. Earnings management: An executive perspective. Mason, Ohio: Thomson, 2005.
Wójtowicz, Piotr. Wiarygodność sprawozdań finansowych wobec aktywnego kształtowania wyniku finansowego. Kraków: Wydawn. Uniwersytetu Ekonomicznego w Krakowie, 2010.
Franceschetti, Bruno Maria. Financial Crises and Earnings Management Behavior. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-54121-1.
Dou, Yiwei. Labor unemployment insurance and earnings management. Boston]: Harvard Business School, 2014.
Chapman, Craig J. An investigation of earnings management through marketing actions. 2nd ed. [Boston]: Harvard Business School, 2009.
Jennings, Robert H. Reaction of financial analysts to management earnings forecasts. Charlottesville, Va. (P.O. Box 3665, Charlottesville 22903): Financial Analysts Research Foundation, 1985.
Polachek, S. W. Earnings over the life cycle: The Mincer earnings function and its applications. Boston: Now Publishers, 2008.
Gottardo, Pietro, and Anna Maria Moisello. Capital Structure, Earnings Management, and Risk of Financial Distress. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-00344-9.
Koch, Adam Stuart. Financial distress and the credibility of management earnings forecasts. Ann Arbor, Mich: UMI Dissertation Services, 2003.
Book chapters on the topic "Earnings management":
Brooks, Leonard J. "Earnings Management." In Finance Ethics, 457–73. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118266298.ch24.
Dang, Sophia. "Earnings Management." In Controlling und Rechnungslegung - Managerial and Financial Accounting, 37–55. Wiesbaden: Springer Fachmedien Wiesbaden, 2022. http://dx.doi.org/10.1007/978-3-658-37247-7_3.
Menicucci, Elisa. "Earnings Quality and Earnings Management." In Earnings Quality, 53–82. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_3.
Franceschetti, Bruno Maria. "Earnings Management: Origins." In Financial Crises and Earnings Management Behavior, 15–74. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-54121-1_2.
El Diri, Malek. "Motives of Earnings Management." In Introduction to Earnings Management, 63–108. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62686-4_4.
El Diri, Malek. "Introduction." In Introduction to Earnings Management, 1–4. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62686-4_1.
El Diri, Malek. "Definitions, Activities, and Measurement of Earnings Management." In Introduction to Earnings Management, 5–44. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62686-4_2.
El Diri, Malek. "Theoretical Framework." In Introduction to Earnings Management, 45–61. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62686-4_3.
El Diri, Malek. "Summary." In Introduction to Earnings Management, 109–10. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62686-4_5.
Chorafas, Dimitris N. "Creative Accounting, EBITDA, and Core Earnings." In Management Risk, 40–57. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9781403948106_3.
Conference papers on the topic "Earnings management":
Cui, Gang, and Yaowen Wang. "Quarterly Earnings Distribution and Earnings Management." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.627.
Yang, Zhonghai, Sun Ying, and Qianqian Zhang. "Management Motivation and Earnings Management Methods." In 2013 International Conference on Cyber-Enabled Distributed Computing and Knowledge Discovery (CyberC). IEEE, 2013. http://dx.doi.org/10.1109/cyberc.2013.55.
Im, Chae Chang, Jeong Ho Kim, and Min Kyung Choi. "Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.114.07.
Gao, Shuang, and Jie Gao. "Earnings Management: A Literature Review." In 2016 International Seminar on Education Innovation and Economic Management (SEIEM 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/seiem-16.2016.48.
Shiah-Hou, Shin-Rong, and Yen-Ju Huang. "Analyst Characteristics and Earnings Management." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.33.
Wang, Xiangfeng, and Xine Zhao. "Corporate Strategy and Earnings Management." In 2018 International Conference on Advances in Social Sciences and Sustainable Development (ASSSD 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/asssd-18.2018.51.
Li, Wenyao, and Qin Li. "Board Composition and Earnings Management." In 2008 4th International Conference on Wireless Communications, Networking and Mobile Computing (WiCOM). IEEE, 2008. http://dx.doi.org/10.1109/wicom.2008.2348.
Lidsa, Ignasia Ruvina, and Julisar Julisar. "Factors Influencing Earnings Management Practices." In Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220501.003.
Zhou, Jingying. "Earnings Growth Potential Implicit in Price-Earnings Ratio." In 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/essaeme-17.2017.26.
Zhiping Zhang and Guangxin Fu. "Internal control and earnings persistence." In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6339942.