Earnings management, related party transactions and corporate performance: The moderating role of internal control

G Zimon, A Appolloni, H Tarighi, S Shahmohammadi… - Risks, 2021 - mdpi.com
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 …

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 …

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 …

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 …

[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 …

[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 …

Earnings management practices of the lodging industry: Diverging behaviors of lodging real estate investment trusts and lodging C-corps

J Gim, SC Jang - Tourism Economics, 2024 - journals.sagepub.com
In an attempt to manage earnings upward, firm managers commonly deviate from normal
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 …

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 …

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 …