Earnings management, related party transactions and corporate performance: The moderating role of internal control
The primary purpose of this study is to investigate the impacts of earnings management (EM)
and related party transactions (RPTs) on corporate financial performance in an emerging …
and related party transactions (RPTs) on corporate financial performance in an emerging …
Earnings management: a strategic adaptation or deliberate manipulation?
S Baskaran, N Nedunselian, CH Ng… - Journal of Financial …, 2020 - emerald.com
Purpose This study aims to clarify the relationship between ethical orientation and earnings
management perception phenomenon in the organization. It discusses to what extent …
management perception phenomenon in the organization. It discusses to what extent …
The effect of green accounting implementation on profitability in companies compass index 100
S Budiono, J Dura - International Journal of Educational Research & …, 2021 - ijersc.org
Abstract In the Kompas100 Index Company, there are several companies whose growth can
have a positive or negative impact on the surrounding environment, so companies need to …
have a positive or negative impact on the surrounding environment, so companies need to …
Earnings management factors in the consumer goods industry during the covid-19 pandemic
N Azizah, R Mappanyukki - Jurnal Akuntansi, 2023 - ecojoin.org
The global proliferation of the Covid-19 pandemic has adversely impacted public health,
society, and the economy. To face the pandemic, managers are frequently required to make …
society, and the economy. To face the pandemic, managers are frequently required to make …
[PDF][PDF] Earnings management and corporate performance: An empirical evidence from Ghana
Z Wenfang, AL Ayisi - Research Journal of Finance and …, 2020 - pdfs.semanticscholar.org
This study aimed at assessing the impact earnings management has on corporate
performance of firms on the Ghana Stock Exchange. The study used discretionary accruals …
performance of firms on the Ghana Stock Exchange. The study used discretionary accruals …
[PDF][PDF] Earnings management and shareholders wealth creation of quoted conglomerates in Nigeria
GC Ndulue, PVC Okoye, NN Amahalu - Journal of Research in …, 2021 - academia.edu
This study assessed the relationship between earnings management and shareholders
wealth creation of quoted conglomerates in Nigeria. Specifically, this study ascertained …
wealth creation of quoted conglomerates in Nigeria. Specifically, this study ascertained …
Earnings management practices of the lodging industry: Diverging behaviors of lodging real estate investment trusts and lodging C-corps
In an attempt to manage earnings upward, firm managers commonly deviate from normal
business activities (ie, real earnings management) and misrepresent accruals on financial …
business activities (ie, real earnings management) and misrepresent accruals on financial …
Capital Structure and Earnings Management Practices: Empirical Analysis in Sub-Sahara Africa
SA Shittu, HO Onifade - Journal of Finance and Accounting, 2023 - jfinacc.org
This study assesses the impact of capital structure (CS) on Earnings Management Practices
(EMP) in selected firms in sub-Sahara Africa. EMP was proxied by real EMP using …
(EMP) in selected firms in sub-Sahara Africa. EMP was proxied by real EMP using …
Firm attributes and real earnings management in Nigeria
SA Shittu, BW Amao - Fuoye Journal of Accounting and …, 2022 - fjam.fuoye.edu.ng
The study examines the effect of firm attributes on Real Earnings Management (REM) in
Nigeria. Firm attributes includes Asset Structure (AS), Free Cash Flow (FCF), Firm …
Nigeria. Firm attributes includes Asset Structure (AS), Free Cash Flow (FCF), Firm …
The effect of macroeconomics and supply chain finance (SCF) on profitability: evidence from manufacturing companies
S Supriyanto, M Alexandri, N Kostini… - Uncertain Supply Chain …, 2023 - growingscience.com
This paper examines the effect of macroeconomics and supply chain finance (SCF) on the
profitability of the manufacturing companies, specifically in Indonesia from 2017 to 2021 …
profitability of the manufacturing companies, specifically in Indonesia from 2017 to 2021 …