In recent decades, there has been a noticeable increase in the practice of earnings
management (EM) as a proxy for financial reporting, especially real activities, with effect on …

Purpose The purpose of this study is to address the impact of audit quality on financial
reporting quality proxied by real earnings management. To further clarify the mentioned …

The purposes of this study are to shed light, on the one hand, on the effect of audit
committee characteristics, namely independent members in audit committee, a financial …

Flexibility when selecting accounting methods sometimes motivates managers to choose
accounting methods or to change employed ones in order to increase, decrease or smooth …

This study investigates the level of conservatism in accounting policies and examines its
effect on earnings management for a sample of 259 Jordanian Manufacturing companies …

The main goal of this study is to consider the relationship between income smoothing and
tax income and profitability ratio, ie return on assets (ROA) and return on equity (ROE) …

The primary qualities of accounting information are relevance and reliability, the two criteria
to enhance the usefulness of financial report. Fair Value Accounting (FVA), thus, fair value …

This study aims to (1) determine the association between audit committee effectiveness and
earnings quality.(2) examine whether all the audit committee effectiveness attributes such as …

Penelitian ini bertujuan untuk menguji pengaruh nilai perusahaan, ukuran perusahaan, dan
risiko keuangan yang diproksikan leverage terhadap perataan laba melalui laporan …