Companies facing financial crises tend to manipulate reported earnings in unfavorable markets. Earnings management is an effort manage by managers meet the expected profit level obtain personal gain. The Covid-19 pandemic has caused government issue various tax incentives that individuals and companies can utilize. Under these conditions, as internal party its expectations. This study examines ...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

The dominating perspective grounded in agency theory predicts that independent boards are more effective monitoring and thereby reducing earnings management, yet the extant empirical evidence is inconclusive. We nuance relationship between board independence management by introducing two additional theories explain directors’ role on board: of personal dependence praxis theory. According to the...

This study investigates whether and how institutional shareholders affect the relation between unconditional conservatism earnings management. We analyze accrual-based management real management, focusing on role of variable in these two relations. First, we find evidence positive (negative) relations (real) Second, demonstrate that presence has a mitigating (amplifying) impact contributes to e...

Over the last 30 years, researchers have developed different approaches to measure earnings management. This study builds on prior research and combines total accrual approach distribution after management develop a more accurate of Empirical results show that this refined in is able precisely identify firms manipulated (manipulators) did not manipulate (non-manipulators). contributes literatur...