Management engages in earnings manipulation for different reasons. This article argues
that low-growth firms with high free cash flow will opt for income-increasing earnings …

This study aims to examine empirically the factors that effect the auditor switching voluntarily.
Variabels which use in this research is audit delay, change in management and the rate of …

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 …

The objective of this study is to test the influence of free cash flow, operating cash flow,
managerial ownership, financial leverage, and firm size on earnings management at …

Financial statements are supposed to convey comprehensive information about firms'
financial position, performance and changes in financial positions to assist a wide range of …

The purpose of this research is find out how the influence of firm size, free cash flow,
leverage, and profitability on earnings management. The population used in this study uses …

This study aims to examine the influence of CEO turnover, tax avoidance and executive
compensation on earnings management by using discretionary accruals as a proxy of …

The purpose of the research is to provide empirical evidence about the effect of board of
commissioner, board independence and audit quality on relationship between free cash …

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 aims to test investment inefficiency of fixed assets in mediating the relationship
between free cash flow and earnings management and to test the controlling shareholders …