This paper investigates the substitution between accrual earnings management and real of listed companies after change from four to three classifications financial assets in China. divides data A + H China into two groups for period 2015-2020, considering implementation Financial Instruments Standard as time point, impact on through OLS regression analysis suest test. The results study show tha...

This research aims to give empirical evidence of the impact independent corporate governance organ's busyness on earnings quality and market mispricing. utilized a sample non-financial firms. It investigated effect management persistence using random-effect panel data regression. Furthermore, Mishkin Test was used investigate The results showed that commissioners audit committees had positive i...

The main objective of this study is to determine the choice earnings management approach among financially distressed firms in period before and during COVID-19 pandemic. manager may choose either Accrual Earnings Management (AEM) or Real (REM). This uses modified Jones, 1991, model for AEM. Whereby REM Abnormal Cash Flow from Operation (AbCFO), Production Cost (AbPROD), Discretionary Expenses ...

Title of Dissertation: An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals Salma S. Ibrahim, 2005 Dissertation Directed By: Professor Oliver Kim, Accounting and Information Assurance Department This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown ...

Casella for invaluable guidance during my program. I would also like to thank Professors Peter Wilson, Vic Bernard and Tom Stober for their willingness to answer questions and offer advice. Financial support from the Arthur Andersen Foundation, the Social Sciences and Humanities Research Council of Canada, and the UW/SSHRC grant program during various stages of this work was greatly appreciated...

The objective of this article was to verify whether the presence Audit Committee and Board Auditors encourages a migration from accrual-based earnings management real activities. methodology used for study development empirical, quantitative descriptive research. data comprise Brazilian companies listed on B3 in period 2010 2017. models were estimated by ordinary least squares method - OLS with...

This study examines whether political connections are associated with earnings management (both accrual-based and real) the association is influenced by corporate governance external auditing qualities. Empirical evidence on between remains unclear offers mixed results. Using a sample of Indonesian firms, we find that negatively related to (AEM) real (REM) management. In addition, negative rela...

This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...