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 …

The fundamental goal of this research is to investigate the quantitative relationship between
technology-oriented knowledge management, innovation, e-governance, and smart city …

This article aimed to examine what do operate cash flow and free cash flow are to reveal the
effect on earnings management? Evidence: industrial companies listed on the Amman stock …

This paper sought to find out the influence of firm characteristics on the relationship between
free cash flows and firm financial performance. Specifically, the objectives of the study were …

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 …

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh karakteristik perusahaan dan
faktor lainnya terhadap manajemen laba pada perusahaan non-keuangan yang terdaftar …

This research explores earnings quality as a quality measurement of optimism and trust in
future returns, where the highly sustainable business has driven up obedience and …

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 …

This research provides evidence on whether enterprise resource planning (ERP)
implementation affects accrual-based earnings management (AEM) in the service and …

Purpose This study aims to analyze whether chief executive officer (CEO) duality and
financial expertise are associated with earnings management to exceed thresholds. It also …