Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh good corporate
governance, free cash flow, dan rasio leverage terhadap manajemen laba. Good corporate …

The purpose of this paper is to extend the existing literature by empirically examining the
effect of board characteristics on earnings management (EM) from a developing region …

The study was conducted to evaluate the impact of firm size on earnings management for
the textile sector of Pakistan. For this purpose annual ten years data was obtained from 2004 …

Accountants and financial economists have for long identified that corporate governance
affects both financial performance and the opportunistic behavior of managers. This study …

The current study examines the impact of leverage on earning management in the
manufacturing sector of Pakistan. It selects a list of 159 non-financial firms listed at Pakistan …

This study aims to decide whether listed companies in GCC countries practice earnings
management (EM). Further, effect of a set of firm-specific characteristics on EM practices is …

The issue of capital structure is among the most commonly discussed fields within Corporate
Finance Theory. By optimizing the capital structure, it is possible to achieve an increase in …

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh likuiditias,
profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba. Populasi dalam …

Purpose The current study aims to achieve two targets. First, examine empirically that
whether corporate managers use tax avoidance to influence short-term profitability? Second …

Corporate management affects taxable profit through capital structure and tax shields. The
reason for these manipulations is primarily to minimize corporate taxes and maximize the …