Relevant bibliographies by topics / Accrual Earnings Management (discretionary accrual)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Accrual Earnings Management (discretionary accrual)'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Accrual Earnings Management (discretionary accrual)"

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Surifah. "The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management." Corporate Ownership and Control 13, no. 1 (2015): 917–35. http://dx.doi.org/10.22495/cocv13i1c8p10.

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This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, fa
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Wan, Huishan. "An Empirical Assessment of Alternative Discretionary Accrual Models: Evidence from Earnings Restatements." Accounting and Finance Research 7, no. 4 (2018): 138. http://dx.doi.org/10.5430/afr.v7n4p138.

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Using a sample of firms that restated earnings, this study seeks to evaluate the performance of alternative discretionary accrual models along two dimensions: earnings management detection and accuracy (the ability to accurately estimate the magnitude of managed earnings). The findings of this study are important for three reasons. First, discretionary accrual models play a prominent role in several streams of accounting research, especially in earnings management research. Thus, the ability of discretionary accrual models to isolate the discretionary component from the non-discretionary compo
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Piosik, Andrzej. "Ownership structure of a company and accounting earnings management." Zeszyty Teoretyczne Rachunkowości 2019, no. 103 (159) (2019): 135–50. http://dx.doi.org/10.5604/01.3001.0013.3079.

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The objective of our study is to investigate whether the ownership structure of a company, including ownership concentration, managerial ownership and the presence of institutional investors, affects accrual earnings management practices. We first modelled discretionary accruals using the modified approach of Jones (1991), and then we built the model describing the relationship between discretionary accruals and elements of ownership structure of companies and control variables, determining regression using the least square method. We provided evidence of negative dependence between the magnit
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Baber, William R., Sok-Hyon Kang, and Ying Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint." Accounting Review 86, no. 4 (2011): 1189–212. http://dx.doi.org/10.2308/accr-10037.

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ABSTRACT This study presents conceptual and empirical analyses of discretionary accrual reversal in the earnings management context. We specifically focus on the extent that income-increasing (decreasing) discretionary accruals initiated in a prior period reverse to become income-decreasing (increasing) accruals in the current period. The analysis suggests that the extent that such reversals constrain the ability to manage toward earnings objectives depends on both the magnitude of past accrual-based earnings management and the reversal speed of past discretionary accruals. To demonstrate the
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Vichitsarawong, Thanyaluk, and Li Li Eng. "Financial Crisis and Earnings Management Under U.S. GAAP and IFRS." Review of Pacific Basin Financial Markets and Policies 23, no. 02 (2020): 2050015. http://dx.doi.org/10.1142/s0219091520500150.

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This paper examines the effects of the global financial crisis of 2008 on real and accrual-based earnings management activities of foreign companies listed in the United States as American Depositary Receipts (ADRs). The ADR firms are classified according to whether they report under U.S. Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). Accrual-based earnings management is measured using the absolute value of performance-matched discretionary accruals. We also use the positive and negative values of performance-matched discretionary accrual
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Krishnan, Gopal V. "Audit Quality and the Pricing of Discretionary Accruals." AUDITING: A Journal of Practice & Theory 22, no. 1 (2003): 109–26. http://dx.doi.org/10.2308/aud.2003.22.1.109.

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Accrual-based earnings is considered superior to cash flows. Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. However, managers could engage in aggressive reporting of accruals that would seriously undermine the informativeness of reported earnings. Since outsiders cannot directly observe earnings, high-accrual firms face greater agency costs relative to low-accrual firms. Auditing plays an important role in mitigating these agency costs by constraining opportunistic management of accru
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Martias, Andi. "ANALISA PENGARUH FREE CASH FLOW, AUDIT INTERNAL, LIKUIDITAS, LEVERAGE DENGAN DISCREATIONARY ACCRUAL Pada PT. ALSY." Jurnal Perspektif 18, no. 1 (2020): 45–53. http://dx.doi.org/10.31294/jp.v18i1.7195.

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Abstract - Discreationary accruals as a representative in earnings management calculation parameters. The theory in which calculated by excluding total accruals with non-discreationary accruals. This model uses Total Accrual (TA) which is classified into discreationary accrual (DA) and non discreationary accrual (NDA). This research process aims to determine the process of managing management responsibilities for financial reporting for shareholders there is no miss information. The earnings management method is part of the accounting method used in financial reporting for investors.The analys
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Burdeos, Angelo O. "Earnings management, corporate governance, and ownership structure of Philippine initial public offerings." Corporate Ownership and Control 18, no. 4 (2021): 175–91. http://dx.doi.org/10.22495/cocv18i4art12.

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Prior studies examined the effect of corporate governance variables on discretionary current accrual, the most widely used measurement of earnings management. The principal-agent conflict implies that the size of the board, the percent of independent directors, CEO duality, and auditor prestige limit discretionary current accruals (DCA). This paper extends past studies by examining the effect of ownership structure on discretionary current accruals. The study determines the level of income-increasing earnings management of initial public offerings (IPOs) in the Philippines and the factors that
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Kliestik, Tomas, Lenka Hrosova, Katarina Valaskova, and Lucia Svabova. "Do Firm in the Tourism Sector Manage Earnings? The Case of the V4 Countries." Journal of Tourism and Services 13, no. 25 (2022): 120–36. http://dx.doi.org/10.29036/jots.v13i25.376.

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We study whether the presence of earnings management in the period of 2016-2019 occurs in companies operating in the tourism sector in the V4 countries, as the issue of earnings management in the tourism sector is not developed in these countries. To identify the presence of earnings management, we apply the Jones model in each V4 country to assess the occurrence of earnings management and its direction, degree, and extent. We use regression analysis in our paper. The existence of earnings management is verified using a non-parametric Mann-Whitney test. The direction, degree, and extent are ve
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Liu, Alfred Zhu, K. R. Subramanyam, Jieying Zhang, and Charles Shi. "Do Firms Manage Earnings to Influence Credit Ratings? Evidence from Negative Credit Watch Resolutions." Accounting Review 93, no. 3 (2017): 267–98. http://dx.doi.org/10.2308/accr-51855.

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ABSTRACT We investigate whether issuers on negative credit watch manage earnings upward and whether such earnings management favorably influences the watch resolution. We find that rating, industry, and performance matched discretionary accruals reported during negative watch are significantly higher than their respective pre- and post-watch levels, after controlling for accrual reversal. Consistent with its opportunistic nature, we find that accrual management increases with issuers' incentives to avoid downgrade, and decreases with their earnings management constraints and the strength of th
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Dissertations / Theses on the topic "Accrual Earnings Management (discretionary accrual)"

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Roth, Tim, and Nicholas Morgan. "The Impact of Financial Analysts on Earnings Management : Empirical evidence from Swedish listed companies." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48629.

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Monah, Abraham, and Osedebamen Okojie. "The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia." Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28016.

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Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. We examine this abnormal behavior in the financial statements prepared under US GAAP and IFRS. Specifically, we try to find the differences in managerial opportunistic behavior that might exist in the two accounting regimes. We also examine the micro economy and regulatory factors that might influence the earnings be
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Jinxiang, Peng. "A new dimension to efficient market theory : Studying the relationship between discretionary accrual and stock returns for a better understanding of the EMH." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-101843.

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Ibrahim, Salma Samir. "An alternative measure to detect intentional earnings management through discretionary accruals." College Park, Md. : University of Maryland, 2005. http://hdl.handle.net/1903/2679.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2005.<br>Thesis research directed by: Business and Management. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Coelho, Gonçalo José de Amaral Cardoso Charneca. "Earnings management and acquirers preceding acquisitions in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12842.

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Mestrado em Finanças<br>O presente estudo analisa o comportamento por parte de empresas europeias cotadas e não cotadas quanto à prática de gestão de resultados. A amostra é constituída por 409 empresas adquirentes que anunciaram e completaram negócios de fusões e aquisições entre 2009 e 2016. Das 409 transações completadas, 29% dizem respeito a pagamentos em ações, enquanto 71% configuram pagamentos em dinheiro. Os accruals foram estimados através da versão modificada do modelo de Jones, de forma a poder ser obtida a componente de accruals discricionários como medida de gestão de resultados
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Joia, Roberto Midoguti. "Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06122012-155637/.

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A contabilidade brasileira passou por mudanças normativas que deixaram suas demonstrações de acordo com o padrão internacional. Pesquisas realizadas com empresas de capital aberto em vários países do mundo indicam que essa nova norma tende a melhorar a qualidade da informação e deixá-la mais comparável e transparente. Diante disso, o estudo tem como objetivo analisar o impacto da adoção do International Financial Reporting Standard sobre os níveis de gerenciamento de resultados das companhias brasileiras de capital aberto (com exceção das instituições financeiras). A hipótese desenvolvida é de
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Smith, Dallin O. "Impact of Internal Information Quality on Potential Earnings Management and Fraud." Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1626457058557002.

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Brugger, Alexander J. "Earnings Management in European Football: How Effective is Financial Fair Play?" Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1169.

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The purpose of this study is to investigate the effects of the new Financial Fair Play regulations set forth by the United European Football Association (UEFA) in 2011 on levels of earnings management in European professional football. The Financial Fair Play regulations were imposed as a means of controlling the exorbitant amounts of debt and player’s wages that have threatened the financial stability of many professional football clubs throughout Europe. While UEFA has boasted early success of the new regulations, citing reduced aggregate losses of all football clubs, reduced overdue payable
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McCulloch, Brian William. "Earnings management with reversing accruals /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/8796.

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Frisk, Niklas, and Max Andersson. "Variable pay as a predictor of earnings management." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297733.

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This paper examines the relationship between executive compensation – in the form ofvariable pay – and earnings management. Since most research is done on Americancompanies, and Swedish companies are adopting a more Anglo-American compensationstructure, we would like to study this in Sweden. We hypothesize that CEOs with highervariable pay are more likely to engage in earnings management. This study is done onSwedish companies listed on Large- and Mid-Cap. Using data from the companies’ annualreports we find no significant relationship between variable pay and discretionary accrualsusing our r
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Books on the topic "Accrual Earnings Management (discretionary accrual)"

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Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Edited by Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley, and Douglas Michael Wright. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.20.

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This article reviews recent research on the estimation of discretionary accruals and the detection of earnings management. There has been an explosive growth in research on accrual earnings management over the past twenty years, and almost all has used the Jones (1991) model or one of its close derivatives. Nevertheless, a growing literature has addressed the model’s problems and attempted to improve its estimation of discretionary accruals. The model’s incomplete characterization of how nondiscretionary accruals are determined by the firm’s operations can cause either Type I or Type II errors
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Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199935406.013.20.

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Book chapters on the topic "Accrual Earnings Management (discretionary accrual)"

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Ising, Peter. "Discretionary Reporting." In Earnings Accruals and Real Activities Management around Initial Public Offerings. Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9_3.

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Que, Ying, and Peter Secord. "Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks." In Communications in Computer and Information Science. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23065-3_1.

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Liu, Ziling. "Do key Audit Matters Differently Impact Accrual Earnings Management or Real Earnings Management?" In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2025. https://doi.org/10.2991/978-94-6463-676-5_4.

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Muhammed Suhail, P. S., and Arun Kumar Gopalaswamy. "Earnings Management Strategies During Financial Distress: Evidence on Incentives and Trade-Off Between Accrual and Real Earnings Management." In Springer Proceedings in Business and Economics. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-6242-2_14.

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Al-Hiyari, Ahmad, Elias Haija, and Mohamed Chakib Kolsi. "Real and Accrual-Based Earnings Management Practices in the Pre-and During the COVID-19 Outbreak: Evidence from UAE Listed Firms." In AI and Business, and Innovation Research: Understanding the Potential and Risks of AI for Modern Enterprises. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-42085-6_38.

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Casciello, Raffaela, Adele Caldarelli, and Marco Maffei. "Earnings Management and Mergers and Acquisitions." In International Financial Reporting Standards and New Directions in Earnings Management. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch004.

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This chapter investigates whether Italian-listed companies involved in mergers and acquisitions (M&amp;A) during the period 2009–2017 manipulated earnings through recourse to discretionary accruals in response to financial market competition. Interest in the possible effects of competition on earnings management practices follows the considerable attention attracted by the effects of business combinations on disclosure quality and reliability. M&amp;A represents an opportunity for managers to manipulate financial reports and to deliver misleading market information in order to enhance company
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Altun, Elif. "Kazanç Yönetimi ve Şirket Değerlemesi Üzerine Bibliyometrik Bir Analiz." In Sosyal Bilimlerde Kuram, Araştırma ve Tartışmalar - 2. Özgür Yayınları, 2025. https://doi.org/10.58830/ozgur.pub704.c3000.

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Bu araştırmanın amacı kazanç yönetimi ve işletme değerlemesi konularını birlikte ele alan çalışmaların bibliyometrik analizini yapmaktır. Bibliyometrik analiz için bibliyografik veriler 08.08.2024 tarihinde WoS (Web of Science) ve Scopus veri tabanlarından toplanmıştır. Verilerin toplanması için "earning$ management" OR "discretionary accrual$" OR "abnormal accrual*" OR "real activit* manipulation" OR "income smoothing" OR "earning$ manipulation" OR "accrual* earning$ management" OR "accrual* based earning$ management" OR "real earning$ management" OR "real based earning$ management" OR "real
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Tutuncu, Lokman. "Owner Managers, Family Business, and Earnings Management Preceding Management Buyouts." In Advances in Finance, Accounting, and Economics. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch003.

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This study investigates earnings management prior to management buyouts in a sample of 269 UK private family and non-family firms. It hypothesizes that concentrated ownership in private non-family firms provides sufficient wealth incentives and power to owner/managers to manage earnings upwards before the acquisition, while family owners use management buyouts as a succession tool in the absence of a suitable family successor out of concern for the future of family business. The results are consistent with this prediction. Owner/managers in non-family firms tend to overstate earnings preceding
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Özkaya, Hakan. "Earnings Management and Stock Liquidity." In Advances in Finance, Accounting, and Economics. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch004.

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This chapter tests whether the earnings management practices in Turkey are considered informative or opportunistic by outside investors by examining its effect on stock liquidity. Earnings management is measured by discretionary accruals calculated by two different competing methods. Stock liquidity is also proxied by two different measures: the illiquidity measure of Amihud and the turnover ratio. Amihud's illiquidity measure indicates firms' daily price responses associated with the trading volume and the turnover ratio indicates how many times a stock changes its owner in a year. Relevant c
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Giordino, Daniele. "Earnings Management or Earnings Manipulation?" In Theory and Practice of Illegitimate Finance. IGI Global, 2023. http://dx.doi.org/10.4018/979-8-3693-1190-5.ch005.

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Earnings management is the strategic use of accounting principles to manipulate financial reports and influence external stakeholders' perceptions of a company's financial position. This chapter conducts a narrative review of the literature examining the long-term impact of earnings management on future profitability. It focuses on two main dimensions: accrual earnings management (AEM) and real earnings management (REM) techniques, exploring the motives and incentives driving companies towards this practice. The chapter seeks to contribute to discussions on earnings management and its implicat
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Conference papers on the topic "Accrual Earnings Management (discretionary accrual)"

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Suhendra, Euphrasia Susy, and Dini Tri Wardani. "The Influence of Corporate Governance Mechanism to Earnings Management on Indonesia and China Industrial Banking." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00597.

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The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commi
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Valaskova, Katarina, and Dominika Gajdosikova. "CORPORATE DEBT AND EARNINGS MANAGEMENT: EVIDENCE FROM SLOVAKIA." In 12th International Scientific Conference „Business and Management 2022“. Vilnius Gediminas Technical University, 2022. http://dx.doi.org/10.3846/bm.2022.802.

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Several different models have been developed worldwide to detect manipulative financial reporting in en-terprises. These earnings management practices help enterprises improve their financial performance or gain some advantages based on window dressing techniques. Moreover, there are several firm-specific factors and indicators that can influence the earnings management behavior of enterprises. The purpose of this paper is to test the relationship between corporate debt and earnings management in a sample of 15,716 Slovak firms over a 5-year period. The level of earnings management is measured
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Im, Chae Chang, Jeong Ho Kim, and Min Kyung Choi. "Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.114.07.

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Zhang, Na. "Accrual Earnings Management, Social Responsibility and Corporate Performance." In 2016 7th International Conference on Education, Management, Computer and Medicine (EMCM 2016). Atlantis Press, 2017. http://dx.doi.org/10.2991/emcm-16.2017.143.

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Li, Guiqian, and Jing Huang. "Research on Accrual Earnings Management of F Company." In 2022 7th International Conference on Social Sciences and Economic Development (ICSSED 2022). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220405.116.

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Huian, Maria Carmen, and Marilena Mironiuc. "Influence of corporate life cycle on accrual-based earnings management." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.07.

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This study investigates the opportunistic behavior of managers in reporting the company earnings within the different stages of the corporate life cycle, classified according to the characteristics of their cash flows. On a sample of 73 companies listed on the main segment of the Bucharest Stock Exchange during 2007-2021 and 996 annual observations, the paper uses Least Square Dummy Variable panel data analysis and demonstrates that in the initial stage of the life cycle managers are tempted to exploit the characteristics of the accrual-based accounting to enhance the reported results. Convers
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Jing, Sun, Ju Xiao-feng, Peng Yan-min, and Shao Hai-hong. "Relation between operating cash flow and accrual-based earnings quality." In 2010 International Conference on Management Science and Engineering (ICMSE). IEEE, 2010. http://dx.doi.org/10.1109/icmse.2010.5719941.

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Haykal, Muhammad, Erlina, Azhar Maksum, and Iskandar Muda. "Managers Opportunistic Behavior and Discretionary Accrual: An Evidence of Indonesian Manufacturing Firm." In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010437700002900.

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Huang, Chuyuan, Mengnong Zhou, and Jiayi Guan. "The Influence of Internal Control on Accrual Measure and Earnings Management." In 7th International Conference on Management, Education, Information and Control (MEICI 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/meici-17.2017.59.

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Alhadab, M. "Do Non-Audit Service Fees Associate with Accrual Earnings Management during the IPO?" In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.62.

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