This bibliometric analysis of earnings management (EM) literature work published between
2000 and 2022 sheds light on the growth of knowledge and research in the field. The study …

Purpose: The objective of this article is to review both empirical and theoretical literature that
concentrates on the techniques of earnings management. IFRS perspective is employed in …

The objective of this paper is to examine the impacts of stock market segmentations (SMS)
and surplus free cash flow (SFCF) on income-increasing discretionary accruals. The study …

There are two different tools of earnings management; real activities and accruals. Prior
research shows that the discussion on earnings management was primarily focused on …

The study's purpose is to assess how board chairman tenure (BCT) contributes to limiting
the earnings management practices (EM) in Iraqi banks. We compare the direct influence of …

Purpose Earnings management is a practice that is detrimental to future business viability.
For family businesses, viability in the form of succession, continues to be difficult. The …

The current research aims at providing evidence concerning the influence of surplus free
cash flow (SFCF) and stock market segmentations (SMS) on income-increasing earnings …

Tujuan penelitian ini adalah untuk mengkonfirmasi validitas dan reliabilitas model
pengukuran Miliman, Czaplewski, dan Ferguson untuk spiritualitas tempat kerja, dan model …

Celem artykułu jest ocena, czy model Beneisha może stanowić użyteczne narzędzie do
wykrywania manipulacji wynikami finansowymi, które prowadziły do wydania negatywnej …

In recent years, earnings management has gotten a lot of attention. This is owing to the fact
that it is linked to the accuracy of published accounting reports. According to the academic …