This study aims to provide empirical evidence regarding the effect of financial distress towards earnings management and role internal audit as a moderating variable. uses all non-financial companies listed in Indonesia Stock Exchange during 2013-2019, totalled 1,442 observations. The results show that Distress1 proxied by z-score can reduce accrual real practices, while D_Distress2 net working...

This research examines the tax aggressiveness of companies with earnings management which reduces before paying taxes. The amount profit earned will determine burden paid by company imposing a rate on profits. population listed Indonesia Stock Exchange in 2015-2019. From this total population, 103 were sampled using non-probability sampling method purposive technique. theory used is positive ac...

This study examines the role of board independence and audit committee expertise in accounting on earnings management small listed firms Malaysia, which have been neglected corporate governance research. Due to their size, listing requirements imposed them by Bursa Malaysia are less stringent. Hence, these predicted a higher tendency manage compared large firms. All ACE Market during financial ...

Abstract This paper examines the issue of earning management in companies with equity incentives from two dimensions: manipulation intensity R&D and accounting treatment by using a sample Shanghai Shenzhen listed China 2014 to 2019. We find that order depress benchmarks exercise prices for performance appraisal incentive covenants, managers not only conduct accrual earnings expensing expend...

some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. so assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself. the decrease information quality such as earnings quality increases information risk and also the investor’s risk. it’ll increase their expected return. since cost of equity is the ...

This research is entitled “The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence”. The question “Is the persistence earnings affected by accrual reliability, debt levels cash flow volatility? objective to examine empirically effect volatility persistence. level are independent variables in this study while dependent variable. used secondary data form ann...

Abstract This paper examines the effect of internal control (IC) quality, measured by IC weakness disclosures, on quality financial statements’ information, real and accrual-based earnings management. The sample consists 686 firm-year observations French non-financial companies listed in SBF 120 index during period between 2012 2018. Using ordinary least squares (OLS) generalized method moments...