This study examines the relationship between qualified audit opinions and earnings
management, as measured by discretionary accruals (accounting earnings management) …

This research investigates earnings management through discretionary accruals in pre and
post period of convergence of IFRS and analyses its impact on the firm value in Indonesian …

Using data for firms at Borsa Istanbul in Turkey, this study determines how borrowing costs,
firm size, and board size and independency affect choice of earnings management (EM) …

Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba. Penelitian ini
menguji apakah terdapat pengaruh struktur kepemilikan institusional, terkonsentrasi …

Purpose The aim of this study is to investigate whether debt maturity matters for the choice of
earnings management strategy (ie accruals earnings management and real earnings …

Penelitian ini bertujuan untuk meneliti pengaruh struktur modal terhadap manajemen laba,
profitabilitas terhadap manajemen laba dan strategi diversifikasi dapat memoderasi …

Transparency in disclosing the financial statements is required by decision makers as
appropriate balance and adequate information so important to the company. In the present …

This study empirically investigates how companies listed on the Pakistan Stock Exchange
(PSX) manage their earnings from 2010 to 2019. It also examines the impact of Corporate …

Due to unstable economic and political conditions, many companies in the Middle East are
undergoing various financial distress and decline in profitability. This paper examines the …