The primary focus of this study was to examine the influence audit client importance on earnings management Nigerian listed consumer goods firms. adopted a descriptive research design. From 2012 2019, data were collected from 13 firms Exchange Group. Discretionary accrual used estimate management.Descriptive statistics and random effects regression analyse data. findings indicated that (β=-0.18...

In this article, we examine the impact of board internationalization on real earnings management. Using annual data 2,899 Chinese listed non-financial firms with 16,638 firm-year observations over period from 2008 to 2017 for empirical analysis, find robust evidence that higher proportion foreign directors corporate boards reduces Results support hypothesis increase boards’ effectiveness in mon...

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...

This study examined the role of positive and negative discretionary accrual management in the stock price impact. A sample of 66 firms listed in Tehran Stock Exchange was selected for a ten-year period (2008-2017). Accrual management was found to lead to significant changes in stock prices, and uninformed investors incur trading costs caused by the stock price impact. The results showed two key...

This study contributes to the emerging literature on board co-option by examining how and what extent co-opted directors influence managers’ attitudes about earnings management. We find robust evidence that mitigates both real activities accrual-based Our findings support view higher reduces managerial short-termism because it enhances job security as are known be less likely remove managers fr...

The purpose of the article/hypothesis: This paper aims to provide a comprehensive review theoretical and empirical literature regarding tax-induced earnings management. In particular, association between anticipated tax changes management is interest authors.
 Methodology: uses systematic achieve its research objectives.
 Results research: presented mostly devoted rate decreases focus...

The aim of this study is to examine the association between dividend policy and earnings management listed commercial banks in Nigeria. adopted ex-post-facto research design stratified random sampling technique select all quoted on Nigerian Exchange Group that span from 2013 2022 financial years. Secondary data were extracted annual reports collected analyzed using descriptive statistics, corre...

This study aims at examining the effect of audit committee with accounting and finance expertise on earnings quality manufacturing companies in Indonesia. The measurement uses absolute value discretionary accrual. three measurements accruals, Jones model (Jones, 1991), modified (Dechow, Sloan, & Sweeney, 1995), Kasznik models (Kasznik, 1999). Further, current refers to Badolato, Donelson, E...