Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Real Earnings Management (An Empirical Study on the Mining Company Classification Study on the Minin
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منابع مشابه
A Comparative Study of the Relationship between Real Earnings Management and Earnings Management Based on Accruals to Achieve an Average Profitability
This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...
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Earnings prediction is one of the most important communication channels for transferring information to investors. Despite the importance of earnings prediction, few studies examined whether real earnings management are effective in predicting them. In this paper, the effect of earnings forecasting on firm risk is reviewed by considering real earnings management. Since earnings prediction char...
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The Effect of the Characteristics of Board of Directors on Real Earnings Management
The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...
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According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...
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ژورنال
عنوان ژورنال: Riset Akuntansi dan Keuangan Indonesia
سال: 2020
ISSN: 2541-6111,1411-6510
DOI: 10.23917/reaksi.v5i2.12403