Research background: Creative accounting practices do not frequently violate the law and are considered illegal; however, managers may exploit legal ambiguities to portray company's financial standing in accordance with management preferences. Therefore, analysis is focused on detection of earnings companies operating Visegrad Group, which represents one most commonly used techniques for reveal...

Penelitian ini bertujuan untuk menguji pengaruh dari direksi wanita terhadap manajemen laba. Konsep laba dengan modifikasi model jones yang diukur proksi discretionary accruals . Pengaruh cenderung konservatif dalam melaporkan jika dibanding pria. Oleh karena itu, penelitian membahas tentang kehadiran mengurangi praktik Kehadiran jumlah wanita, persentase dan rasio keahlian wanita. Peneliti men...

Corporate social responsibility (CSR) activities are affected by the national system, and cultural environment to which a firm belongs. This study investigates whether characteristics of an audit committee (AC) such as independence, expertise, activity, or power influence relation between CSR earnings quality for Korean firms. Multivariate regression analysis is used identify effect AC on manag...

This study empirically analyzes the relationship between Vietnamese firms’ earnings management, board characteristics, and ownership structures. I use size proportion of outside directors to reflect percentages directors, chief executive officer (CEO) discretionary accruals, measured by modified Jones model, proxy for management. From analyzing firms listed on Ho Chi Minh Hanoi Stock Exchanges ...

The purpose of the study was to analyze and determine impact capital structure as measured by debt-to-asset ratio (DER) (DAR). financial ratios on earnings management calculated using Jones Modified discretionary accruals models. secondary data used is statements PT. Piranti Jagad Raya for 2018-2022 period. analysis technique uses simple linear regression with help SPSS Statistics 25. results f...

Purpose: The study aimed to examine whether the financial statements of listed companies at Colombo Stock Exchange are value-relevant and what impact they have on stock price returns. Methodology: A model based red flag ratios that been proven be possible fraud indicators falsified in various contexts was developed employed. Furthermore, accruals quality measured by discretionary non-discretion...

The purpose of this research was to determine if there a connection between the length engagements with audit firms in Nigeria and reliability financial reports that nation. In study, panel dataset collected from 40 quoted manufacturing trading on Nigerian Stock Exchange (NSE) 2022 using post hoc technique. Twelve publicly listed businesses covering five-year period 2018–2022 are selected judge...

Sloan (1996) is the first to document the accruals anomaly, the negative relation between accruals and subsequent stock returns. In this paper I investigate the effects of the recent and prominent adoption of fair-value accounting on the market valuation of accruals. Using a sample of firm-years from 2003 to 2005, I find that investors rationally price different earnings components when setting...

This study examines the effect of investor sentiment on the accruals anomaly. We find that for small stocks mispricing per unit of accruals is greater in high sentiment periods as compared with low sentiment periods. This result is consistent with the notion that in high sentiment periods individual investors pay less attention toward understanding the accruals and cash flow components of earni...

Themove from cash to accruals accounting bymany governments is viewed as an aspect of an ongoing New Public Management agenda designed to achieve a more business-like and performance-focused public sector. Proponents argue that accruals accounting provides more appropriate information for decision makers and ultimately leads to a more efficient and effective public sector. The transition from c...