نتایج جستجو برای: real earnings management

تعداد نتایج: 1350055  

The present study aims to assess the relationship between some corporate factors and managerial entrenchment in companies listed on the Tehran Stock Exchange during 2011-2017. Panel data regression models were used to test the hypotheses. The obtained results indicated that four corporate factors, namely real earnings management, predictable earnings management, institutional ownership, and boa...

Journal: :Management Accounting Research 2022

We examine an unexplored side of management control systems (MCS): their links with real earnings management. propose that interactive use MCS supports in identifying, evaluating, selecting, and implementing actions conceptually would be classified as (REM). Interactive is predicted to enhance managerial REM retain the focus organization on its strategic objectives, leading higher future perfor...

Earnings management has attracted many accounting researchers. Recent empirical research has shown that earnings management behavior can have a behavioral and psychological origin. The purpose of this paper is to study the effect of positive and negative emotions on opportunistic and efficient earnings management. This is an applied research .The instrumentation for data collection includes Bel...

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