Penelitian ini bertujuan untuk membuktikan bahwa terdapat pengaruh dari koneksi politik terhadap manajemen laba riil (real earnings management). Beberapa penelitian sebelumnya menemukan dianggap dapat memberikan positif tingkat laba, namun beberapa lain menyatakan hal yang sebaliknya. Koneksi pada diukur menggunakan jumlah dewan direksi dan komisaris terkoneksi menunjukkan tinggi atau rendahnya...

SYNOPSIS This study examines the impact of ethnic diversity executives on real earnings management (REM) by using 21,217 firm-year observations for 2,209 U.S. public firms between 1993 and 2020. Social identity theory top team research suggest executive enhances mutual monitoring subordinate executives’ independence from CEO, thus incentivizing to curb CEOs’ opportunistic financial reporting. T...

We examine the impact of corporate risk-taking on firm-level real earnings management. find that firms with higher engage in Our results are robust to a series robustness tests, including simultaneous least squares approach, firm fixed effect, change analysis, and pseudo difference-in-difference analysis. Additional analyses reveal management is more pronounced among experience prior-year loss ...

Prior research hypothesizes managers use „real actions,‟ including the reduction of discretionary expenditures, to manage earnings to meet or beat key benchmarks. This paper examines this hypothesis by testing how different types of marketing expenditures are used to boost earnings for a durable commodity consumer product which can be easily stockpiled by end-consumers. Combining supermarket sc...

This study examines the relation of corporate earnings management to firm size. We observe that firm size plays differing roles in earnings management: Small-sized firms engage in more earnings management to avoid reporting losses than largeor medium-sized firms. On the other hand, largeand medium-sized firms exhibit more aggressive earnings management to avoid reporting earnings decreases than...

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...