Research background: An initial public offering (IPO) creates an excellent opportunity to research the impact of changes in institutional environment companies on trustworthiness information disclosed financial statements.
 Purpose article: The main aim study is analyze use accrual and real earnings management inflate earnings, revenue, or total assets around going event. Therefore, this p...

Prior literature generally finds analysts are able to identify and process complex financial information. However, research suggests that in certain settings, struggle fully incorporate into their forecasts all available We examine analysts' forecast properties the face of a specific type information: real earnings management (REM). First, we investigate relation between measures REM properties...

This study extends existing research on the real earnings management by examining impacts of audit committee attributes in Nigeria. The analyses involve a sample 72 non-financial firms with 360 firm-year observations for five-year period (2014-2018). Data was obtained from annual reports these companies as well Thompson Reuters and Bloomberg databases. Panel Corrected Standard Error used to tes...

The aim of the article is to examine influence institutional investor ownership on real earnings’ management (REM) practices through a meta-regression analysis (MRA) based sample 225 estimations from 19 articles. Some available research suggests mitigating role for investors who can serve as external monitors and thus reduce activities which could have negative impact company’s value. results o...