The purpose of this study is to empirically prove that companies in the growth, mature, and stagnant stages use accrual earnings management, real classification shifting. data used secondary obtained from annual reports manufacturing listed on Indonesia Stock Exchange 2016-2020 period. analysis technique multiple linear regression analysis. sampling was purposive a sample 53 or same as 265 obse...

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 ...

This study examines the impact of political connections and government ownership on accrual real earnings management. Based a Jordanian sample 310 firm-year observations, finds evidence that politically-connected firms exhibit higher level management, compared to non-politically-connected firms. suggests in Jordan opportunistically manipulate reported income obtain private gain through use acti...

The objective of this study is to analyze the influence earnings management and good corporate governance mechanisms towards environmental disclosure (CED). Good governace are measured by proportion independent board, number audit committee meetings size committee. Earnings modified discreationary accrual Jones model. population mining, plantation manufacturing companies listed in Indonesian St...

This research has been carried out to investigate the potential correlation between accounting manipulation and capital expenses of corporations listed on Pakistan Stock Exchange (PSX). The study examines 80 non-financial companies PSX from 2008 2019. researchers utilized Dynamic Panel Generalized Method Moments (GMM) for individual effects indicators analysis. To measure manipulation, Yoon &am...

This study aims to evaluate the effects of adoption International Financial Reporting Standards (IFRS) on accrual-based managed earnings behavior firms in Nigeria. The panel corrected standard errors (PCSE) multivariate method was employed analyze firm-level data for 125 and covers 11 sectors Nigerian Stock Exchange (NSE). results Welch–Satterthwaite test show a significant difference between p...

This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, information quality. The findings suggest that conservatism comparability have a positive significant impact on compensation. Moreover, accrual earnings management can strengthen whereas this is not case with actual management. Unconditional however, doe...

In this study, I investigate whether market learning explains the absence of the accrual anomaly in recent years by examining three conditions associated with the presence of the anomaly in prior research: (i) a differential relation between future earnings and cash flows versus accruals, (ii) incorrect weighting of cash flows and accruals by investors when predicting earnings, and (iii) associ...

Taking 273 listed companies from 2011 to 2019 as the research sample, we have a total of 2730 balanced panel data. And uses Uncertainty Index China Economic Policy constructed by Baker et al. (2016) measure economic policy uncertainty (EPU). Besides, using Jones model and Roychowdhury's calculation method respectively, with accrual earnings management (EM) real (REM) explained variables, paper ...